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15 1983

FINANCE ACT, 1983

PART VI

Residential Property Tax

Interpretation ( Part VI ).

95. —(1) In this Part, save where the context otherwise requires—

aggregate relevant income” has the meaning assigned to it by section 101 (1);

assessable person” means a person chargeable to tax save that a person shall be an assessable person notwithstanding that he is entitled under section 101 to exemption from tax in respect of the net market value of his relevant residential property on any valuation date;

child” has the meaning assigned to it by section 141 (1B) of the Income Tax Act, 1967 ;

Collector” means the Collector-General appointed under section 162 of the Income Tax Act, 1967 ;

the Commissioners” means the Revenue Commissioners;

income” means total income from all sources as estimated in accordance with the provisions of the Income Tax Acts but without regard to—

(a) any of the provisions of those Acts (apart from sections 340 , 353 and 354 of the Income Tax Act, 1967 , section 37 of the Finance Act, 1968 , section 19 of the Finance Act, 1973 , and section 9 of the Finance Act, 1982 ) which provide that any income is exempt from income tax or that any income is to be disregarded for the purposes of those Acts or which otherwise provide that any amount of income or any part thereof is not subject to Irish income tax,

(b) sections 89 , 236 , 251 , 254 and 496 of the Income Tax Act, 1967 ,

(c) Chapter I of Part IX of the Income Tax Act, 1967 ,

(d) Chapter I of Part XIX of the Income Tax Act, 1967 ,

(e) section 11 of the Finance Act, 1967 ,

(f) section 26 of the Finance Act, 1971 ,

(g) Chapter II of Part I of the Finance Act, 1972 ,

(h) section 14 of the Finance Act, 1977 ,

(i) section 25 of the Finance Act, 1978 , and

(j) sections 23 and 24 of the Finance Act, 1981 ;

income exemption limit” means the amount ascertained in accordance with section 101 ;

the Income Tax Acts” has the same meaning as in section 3 of the Income Tax Act, 1967 ;

lease”, “lessee” and “rent” have respectively the meanings assigned to them by section 80 of the Income Tax Act, 1967 ;

market value”, in relation to any property, means the market value thereof ascertained in accordance with section 98 ;

market value exemption limit” has the meaning assigned to it by section 100 ;

net market value”, in relation to the relevant residential property of a person on a valuation date, means the excess, if any, of the aggregate amount of the market values of all residential properties which in relation to the person are on that date relevant residential properties over the amount of the market value exemption limit applying on that valuation date in the case of the person;

occupied”, in relation to a residential property, means having the use thereof, whether actually used or not, and cognate words shall be construed accordingly;

personal representatives” has the meaning assigned to it by section 450 (2) of the Income Tax Act, 1967 ;

relevant person”, in relation to an assessable person, means, as respects any valuation date, any person (other than a person who is an employee of the assessable person and whose employment is wholly or mainly connected with the relevant residential property) who in the year ended on that date normally resided at any relevant residential property of the assessable person and who, or whose spouse,—

(a) made no payment of rent or other like payment in respect of such residence, or

(b) made a payment of rent or other like payment in respect of that residence of such amount that, if it had been paid by a person to whom subsection (2) (b) (iv) applies in respect of the relevant residential property under a lease, agreement or licence referred to in subsection (2) (b) (iv), that last-mentioned person would, by virtue of subsection (2) (b) (iv), be the owner in relation to the relevant residential property;

relevant residential property”, in relation to any person, means any residential property in relation to which he is the owner and which is occupied by him as a dwelling or dwellings;

residential property” means—

(a) a building or part of a building used or suitable for use as a dwelling, and

(b) land (other than a garden such as is specified in section 39 (1) of the Finance Act, 1978 ) which the occupier of a building or part of a building used as a dwelling has for his own occupation and enjoyment with the said building or part as its garden or grounds of an ornamental nature,

but does not include an approved building within the meaning of section 19 of the Finance Act, 1982 ;

tax” means residential property tax chargeable by virtue of this Part;

the Tax Acts” has the same meaning as in section 155 of the Corporation Tax Act, 1976 ;

valuation date”, in relation to any year, means the 5th day of April in that year.

(2) For the purposes of this Part—

(a) notwithstanding that he does not have the use of a residential property as a dwelling on a valuation date, a person shall be treated as having the use of the property as a dwelling on that valuation date if for the greater part of the year ending on that date and the greater part of the year commencing on the day next after that date he has the use of the property as a dwelling;

(b) Subject to paragraph (c) a person is the owner in relation to a residential property if that person beneficially, whether solely, jointly or in common—

(i) holds a freehold estate in the property,

(ii) holds the property under a lease, agreement or licence, the duration of which exceeds 50 years,

(iii) is the owner under a mortgage of the equity of redemption in a freehold estate in the property or of the equity of redemption in an interest in the property under a lease, agreement or licence of the kind mentioned in subparagraph (ii),

(iv) holds the property under a lease, agreement or licence (other than a lease, agreement or licence of the kind referred to in subparagraph (ii)), under or in respect of which no rent or other like payment is made, or—

(I) a rent or other like payment is made of a total amount for the period for which it is agreed upon which, having regard to the values and other circumstances prevailing at the time the amount of the rent or other payment was agreed upon, is less than the total amount of the rent or other payment in respect of such lease, agreement or licence (hereafter referred to as “the arm's length rent”) for that period which might be expected to have been agreed upon at that time having regard to those values and other circumstances if the negotiations for such lease, agreement or licence had been conducted in the open market at arm's length and there was no other consideration which the person entitled to the said rent or other payment was entitled to in respect of the lease, agreement or licence, and

(II) the difference between the total amount aforesaid of the rent or other payment aforesaid and the total amount aforesaid of the arm's length rent aforesaid exceeds 20 per cent. of the latter amount,

or

(v) holds the property at the will or sufferance of any other person, or under any trust, and in respect thereof—

(I) pays no rent, or

(II) pays a rent of such amount that, if it were paid under a lease of a kind mentioned in subparagraph (iv) granted at the time the person commenced to hold the property at the will or sufferance of that other person, or under the trust, the first-mentioned person would, under subparagraph (iv), be the owner in relation to the property;

(c) a person shall not, by reason of subparagraph (iv) or (v) of paragraph (b), be the owner in relation to a residential property if—

(i) he is chargeable to tax under section 117 of the Income Tax Act, 1967 , in respect of the provision of the property, or would be so chargeable but for subsection (2) or (3) of the said section 117,

(ii) he is chargeable to tax under section 96 of the Corporation Tax Act, 1976 , in respect of the provision of the property,

(iii) the property is comprised in the relevant residential property of the person granting the lease or licence or making the agreement mentioned in the said subparagraph (iv) or is comprised in the relevant residential property of the person at whose will or sufferance the property is held as mentioned in the said subparagraph (v), or

(iv) he holds the property as a caretaker under an agreement made at arm's length;

(d) in ascertaining the duration of a lease, agreement or licence, the provisions of section 80 (2) of the Income Tax Act, 1967 , shall, with any necessary modifications, apply in like manner as they apply for the purposes of Chapter VI of Part IV of that Act;

(e) in ascertaining whether or not any rent or other like payment under or in respect of a lease, agreement or licence is less than the arm's length rent in respect of the property concerned, no regard shall be had to any provision in the lease, agreement or licence concerned or in any agreement relating to such lease, agreement or licence that, in the opinion of the Commissioners, was included for the purpose of concealing or diminishing the amount of the arm's length rent.

Charge of residential property tax.

96. —Subject to the provisions of this Part and any regulations thereunder, with effect on and from the 5th day of April, 1983, a tax, to be called residential property tax, shall be charged, levied and paid annually upon the net market value of the relevant residential property on the valuation date in each year of every person and the rate of tax shall be one and one-half per cent. of that net market value.

Taxable residential property of a person.

97. —(1) Subject to the provisions of this Part, the relevant residential property of a person who is domiciled in the State on the valuation date shall comprise all the property, wheresoever situate, which is relevant residential property of the person on that date.

(2) Subject to the provisions of this Part, the relevant residential property of a person who is not domiciled in the State on the valuation date shall comprise only the property situate in the State which is relevant residential property of the person on that date.

Market value of property.

98. —(1) In this Part, subject to the other provisions thereof and to any regulations thereunder, the market value of any property shall be estimated to be the price which the unencumbered fee simple of such property would fetch if sold for residential use in the open market on the valuation date in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the property.

(2) In estimating the market value of the unencumbered fee simple of any property in accordance with subsection (1) the person in whose relevant residential property the property is comprised shall fix the price of the property according to the price on the relevant valuation date and shall not make any reduction in the estimate on account of the estimate being made on the assumption that the person or any other person may be chargeable to tax.

(3) If the Commissioners are not satisfied with the market value of any property estimated by any person, or if they consider it necessary to do so, they may, subject to the same conditions and requirements as apply in the case of that person, estimate the market value of that property and, where the market value as so estimated by the Commissioners exceeds the market value estimated by the person, any charge to tax shall be made by reference to the market value estimated by the Commissioners and not by reference to the market value estimated by the person.

(4) The market value of any property for the purposes of subsection (3) or section 104 (2) shall be ascertained by the Commissioners in such manner and by such means as they think fit and they may authorise a person suitably qualified for that purpose to inspect any property and report to them the value thereof for the purposes of this Part and the person having the custody or possession of that property shall permit the person so authorised to inspect it at such reasonable times as the Commissioners consider necessary.

(5) Where the Commissioners require a valuation to be made by a person named by them, the costs of such valuation shall be defrayed by them.

Apportionment of market values.

99. —Where as respects any valuation date a residential property is comprised in the relevant residential property of two or more persons, the amount to be taken into account in respect of the market value of that property for the purposes of determining the net market values on that date of the relevant residential property of each of those persons shall be the amount which bears to the market value of the residential property on that date the same proportion as one bears to the number of those persons.

Market value exemption limit.

100. —(1) In this section—

general exemption limit” means the general market value exemption limit applying on a valuation date, that is to say, the amount obtained by multiplying £65,000 by the new house price index number relevant to that valuation date and dividing the product by the new house price index number relevant to the valuation date falling on the 5th day of April, 1983;

market value exemption limit”, in relation to an assessable person as respects a valuation date, means the amount of the aggregate of the unit exemption limits attributed to the units of residential property comprised in the relevant residential property of the assessable person on that valuation date;

the new house price index number” means the Trends in Private New House Prices Index Number compiled by the Department of the Environment and the new house price index number relevant to any valuation date means the new house price index number for the three months ended on the 31st day of March next before that valuation date expressed on the basis that the new house price index number for the three months ended on the 31st day of March, 1973, is 100.

unit exemption limit”, in relation to a valuation date, means the proportion of the general exemption limit in relation to that valuation date which is attributed to a unit of residential property, and shall be the amount determined by the formula—

A × G

___

B

where—

A is the market value (ascertained without regard to section 99 ) on the valuation date of the unit of residential property,

B is the aggregate of the market values (ascertained without regard to section 99 ) on the valuation date of all the units comprised in the relevant residential property of the assessable person,

G is the general exemption limit:

Provided that, in relation to a valuation date, where a unit of residential property is comprised in the relevant residential property of two or more persons, the unit exemption limit in relation to that unit of residential property in the case of the assessable person shall be reduced to the amount which bears to the unit exemption limit calculated without regard to this proviso the same proportion as one bears to the number of those persons.

(2) The amount of the market value exemption limit applying on a valuation date in the case of any person shall not exceed the general exemption limit applying on that date.

Income exemption limit.

101. —(1) Where an assessable person makes a claim in that behalf and proves that the aggregate of his income for the year ending on a valuation date and the income for that year of every person who, as respects that valuation date, is a relevant person in relation to the assessable person (hereafter in this Part referred to as “aggregate relevant income”) did not exceed the income exemption limit applying on that valuation date, he shall be entitled to exemption from tax in respect of the net market value on that valuation date of his relevant residential property.

(2) The income exemption limit applying on a valuation date is the amount obtained by multiplying £20,000 by the consumer price index number relevant to that valuation date and dividing the product by the consumer price index number relevant to the valuation date falling on the 5th day of April, 1983.

(3) In this section “the consumer price index number” means the All Items Consumer Price Index Number compiled by the Central Statistics Office and the consumer price index number relevant to any valuation date means the consumer price index number at the mid-February next before that valuation date expressed on the basis that the consumer price index at mid-November, 1982, is 100.

Marginal reliefs.

102. —(1) Where an assessable person makes a claim in that behalf and proves that his aggregate relevant income as respects any valuation date does not exceed an amount equal to the aggregate of the income exemption limit applying on that valuation date and £5,000, he shall be entitled to have the tax, if any, payable by him in respect of the net market value of his relevant residential property on that valuation date reduced to an amount equal to the amount determined by the formula—

A — E

T × ______

5,000

where—

A is the amount of the aggregate relevant income,

E is the income exemption limit, and

T is the tax which, apart from this subsection and subsection (2), would be payable.

(2) Where, for the year of assessment ending on a valuation date, an assessable person was entitled to relief under section 141 of the Income Tax Act, 1967 , in respect of any child or children resident with him, he shall be entitled to have the tax payable by him in respect of the net market value of his relevant residential property on that date reduced by the amount determined by the formula—

C

T × __

10

where—

C is 1 or, if the number of such children is greater than 1, that number (up to a maximum of 10), and

T is the tax which, apart from this subsection, would be payable.

(3) Any claim under subsection (1) shall be made in writing to the Commissioners not later than two years after the relevant valuation date.

Delivery of returns.

103. —(1) An assessable person shall on or before the 1st day of October immediately following each valuation date, deliver to the Commissioners on a form provided by them a return of all property comprised in the relevant residential property of the assessable person on that valuation date stating the market value thereof on that valuation date and shall, if required by notice in writing by the Commissioners, deliver to them within such time, not being less than 30 days, as may be specified in the notice, a statement verifying such particulars, together with such evidence, statements and documents as the Commissioners may require relating to that property or to any property which the Commissioners have reason to believe forms part of the relevant residential property of such assessable person.

(2) A person shall, if he is required by notice in writing by the Commissioners to do so, deliver to the Commissioners, within such time, not being less than 30 days, as may be specified in the notice, on a form provided by them a return of all property comprised in the relevant residential property of that person on the valuation date specified in the notice stating the market value thereof on that valuation date and shall, if he is so required by the Commissioners, deliver to them a statement verifying such particulars, together with such evidence, statements and documents as the Commissioners may require relating to that property.

(3) A return under this section shall be signed by the person by whom it is to be delivered and shall include a declaration by that person that it is, to the best of his knowledge, information and belief, correct and complete.

(4) The Commissioners may require the declaration mentioned in subsection (3) to be made on oath.

Assessment and payment of tax.

104. —(1) Tax in respect of any relevant residential property required to be included in a return under section 103 shall be due on the 1st day of October immediately following the valuation date to which the return relates and tax so due shall be payable by the assessable person without the making of an assessment; but tax which has become due as aforesaid may be assessed on the assessable person (whether or not it has been paid when the assessment is made) if that tax, or any part of it, is not paid on or before the due date.

(2) In any case in which—

(a) a return under section 103 (1) is not delivered by an assessable person to the Commissioners on or before the 1st day of October immediately following the relevant valuation date, or

(b) a return under section 103 (2) is not delivered by a person within the time specified, or

(c) the Commissioners are dissatisfied with any return made under section 103 (1) or section 103 (2),

the Commissioners may make an assessment of tax payable upon the net market value of the relevant residential property, or any part thereof, of the person on the relevant valuation date of such amount or such further amount, as, to the best of their knowledge, information and belief, ought to be charged, levied and paid and for this purpose the Commissioners may make such estimate of the market value of any property on that valuation date as they consider necessary:

Provided that the Commissioners may withdraw an assessment made under this subsection and make an assessment of the amount of tax payable on the basis of a return which, in their opinion, represents reasonable compliance with their requirements and which is delivered to the Commissioners within 30 days after the date of the assessment made by the Commissioners pursuant to this subsection.

(3) An assessment of tax may be reviewed by the Commissioners at any time and, where any amendment of an assessment is necessary as a result of the review whether in respect of the relevant residential property already assessed to tax or in respect of any additional relevant residential property, the Commissioners may, to the best of their knowledge, information and belief, make an amended assessment of the tax due and payable upon the net market value of the relevant residential property of the assessable person concerned or any part thereof.

(4) The making of an amended assessment shall not prejudice the right of the Commissioners to make further amended assessments of the amount of tax payable or to require delivery from the assessable person concerned of further returns, and the provisions of this section shall apply to such returns.

(5) Any tax or additional tax due under an assessment of tax or an amended assessment of tax made by virtue of this section shall be due and payable on the day next after the day on which the assessment of tax or the amended assessment of tax is made but, for the purposes of section 105 , that tax or additional tax shall be treated as having been payable at the time when it would have been payable if it had been payable by virtue of a correct return under section 103 (1).

(6) Notwithstanding anything contained in any enactment, but subject to the provisions of this section, an assessment of tax or an amended assessment of tax may be made at any time.

(7) Any amount of tax due or assessed under this section shall be due and payable to the Commissioners.

(8) Section 187 of the Income Tax Act, 1967 , shall, with any necessary modifications, apply to an assessment of tax or an amended assessment of tax as it applies in relation to assessments to income tax.

(9) Section 73 of the Finance Act, 1974 , shall, subject to any necessary modifications, apply in relation to tax as it applies in relation to income tax chargeable under Schedule D.

Interest on tax.

105. —(1) Simple interest at the rate of 1.25 per cent. per month or part of a month, without any deduction of income tax, shall be payable on tax from the date upon which it becomes due and payable until the date of payment and shall be chargeable and recoverable in the same manner as if it were part of the tax:

Provided that interest shall not be payable unless the total amount thereof exceeds £5.

(2) A payment on account of tax shall be applied—

(a) if there is interest due on tax at the date of the payment, to the discharge, so far as may be, of the interest so due, and

(b) if there is any balance of that payment remaining, to the discharge of so much tax as is equal to that balance.

(3) Subject to subsections (1) and (2), payments on account of tax due on any date may be made at any time after that date, whereupon interest on so much of the payment on account as is referable to tax shall cease to run.

(4) Interest payable under this section shall not be allowed in computing any income, profits or losses for any of the purposes of the Tax Acts.

(5) Where the Commissioners are dissatisfied with a return under section 103 and an amount or an additional amount of tax is found to be payable by virtue of an assessment of tax made under section 104 , no interest shall be payable on that amount of tax or additional amount of tax if—

(a) the return was made in time, and

(b) (i) in the case of an amount of tax where no tax was payable on the basis of the net market value of the relevant residential property included in the return, that amount of tax does not exceed £100, or

(ii) in the case of an additional amount of tax—

(A) the tax payable on the basis of the net market value of the relevant residential property included in the return was paid on or before the due date, and

(B) the additional amount of tax does not exceed 10 per cent. of the aggregate of the additional amount of tax and the tax referred to in clause (A) of this subparagraph, and

(c) the amount of tax or additional amount of tax is paid not later than one month from—

(i) the date of the assessment of tax in which it is contained if there is no appeal under section 108 or 109 against the assessment, or

(ii) the date of the determination of an appeal under either of the said sections or, if there is more than one appeal to be determined, the date of the later determination.

Payment to Collector.

106. —All sums due under the provisions of this Part shall be paid to the Collector.

Overpayment of tax.

107. —(1) Where it is proved to the satisfaction of the Commissioners that the amount of tax or interest paid in respect of the relevant residential property of an assessable person on a valuation date exceeds the amount which that person was liable to pay, the excess shall be repaid by the Commissioners to the person who paid the excess, his nominee or personal representative or, at the option of the Commissioners, the excess, or such part of it as is required for that purpose, may be retained by the Commissioners and set off against any liability of the assessable person in respect of tax or interest due and payable by the person who paid the excess at the time the repayment falls to be made, in respect of the relevant residential property of the assessable person on any other valuation date.

(2) Where, under this section, any amount falls to be repaid or retained, there shall be added to such amount simple interest at the rate of 1.25 per cent. of the amount to be repaid or retained for each month or part of a month from the date of the payment of the excess giving rise to the repayment to the date of the repayment or retention as the case may be. Income tax shall not be deductible on payment of interest under this subsection and such interest shall not be reckoned in computing income for the purposes of the Tax Acts.

Appeals regarding value of residential property.

108. —If a person is aggrieved by the decision of the Commissioners as to the market value of any residential property, he may appeal against the decision in the manner prescribed by section 33 of the Finance (1909-10) Act, 1910, and the provisions as to appeals under that section of that Act shall apply accordingly with any necessary modifications.

Appeals in other cases.

109. —(1) In this section—

Appeal Commissioners” has the meaning assigned to it by section 156 of the Income Tax Act, 1967 ;

appellant” means a person who appeals to the Appeal Commissioners under this section.

(2) Subject to the provisions of this Part, an assessable person who has been assessed to tax in respect of any relevant residential property and who is aggrieved by the assessment may, in accordance with the provisions of this section, appeal to the Appeal Commissioners against the assessment and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court.

(3) An appeal shall not lie under this section in relation to the market value of residential property.

(4) A person who intends to appeal under this section against an assessment shall, within 30 days after the date of the assessment, give notice in writing to the Commissioners of his intention to appeal against the assessment.

(5) An appeal under this section against an assessment shall not be proceeded with or entertained by the Appeal Commissioners unless an amount equal to 75 per cent. of the amount of the assessment is paid to the Collector by or on behalf of the appellant:

Provided that this subsection shall not apply where the appellant is aggrieved by the assessment on the ground that he is entitled to exemption from tax by virtue of section 101 or on the ground that he is not an assessable person.

(6) (a) Subject to the provisions of this section, the provisions of the Income Tax Acts relating to—

(i) the appointment of times and places for the hearing of appeals;

(ii) the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of his appeal;

(iii) the determination of an appeal by agreement between the appellant and the Commissioners;

(iv) the determination of an appeal by the appellant giving notice of his intention not to proceed with the appeal;

(v) the hearing, determination or dismissal of an appeal by the Appeal Commissioners, including the hearing, determination or dismissal of an appeal by one Appeal Commissioner;

(vi) the assessment having the same force and effect as if it were an assessment in respect of which no notice of appeal had been given where the person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed;

(vii) the extension of the time for giving notice of appeal and the readmission of appeals by the Appeal Commissioners and the provisions which apply where action by way of court proceedings has been taken;

(viii) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law;

(ix) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that an appeal is required to be reheard by a judge of the Circuit Court or that a case for the opinion of the High Court on a point of law has been required to be stated or is pending;

(x) the procedures for appeal,

shall, with any necessary modifications, apply to an appeal under this section as if the appeal were an appeal against an assessment to income tax.

(b) The Commissioners shall, subject to their giving notice in writing in that behalf to the appellant within 10 days after the determination of an appeal by the Appeal Commissioners, have the same right as the appellant to have the appeal reheard by a judge of the Circuit Court.

(c) The rehearing of an appeal under this section by a judge of the Circuit Court shall be by a judge of the Circuit Court in whose circuit the appellant resides:

Provided that—

(i) in any case where the appellant is not resident in the State, or

(ii) in any case where there is a doubt or a dispute as to the circuit,

the appeal shall be reheard by a judge of the Circuit Court assigned to the Dublin Circuit.

(7) (a) Any notice or other document which is required or authorised by this section to be served by the Commissioners or by an appellant may be served by post.

(b) Any notice or other document which is required or authorised to be served by the Commissioners on an appellant under this section may be sent to the solicitor, accountant or other agent of the appellant and a notice thus served shall be deemed to have been served on the appellant unless the appellant proves to the satisfaction of the Appeal Commissioners or the Circuit Court, as the case may be, that he had, before the notice or other document was served, withdrawn the authority of such solicitor, accountant or other agent to act on his behalf.

(8) Prima facie evidence of any notice given under this section by the Commissioners may be given in any proceedings by production of a document purporting to be a copy of the notice and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised so to do.

Recovery of tax.

110. —(1) All the provisions of the Income Tax Acts relating to the collection and recovery of income tax shall, subject to any necessary modifications, apply in relation to tax as they apply in relation to income tax chargeable under Schedule D.

(2) Without prejudice to subsection (1), every sum due to the Commissioners in respect of tax or interest thereon shall be deemed to be a debt due by an assessable person or his personal representative to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Commissioners and may (without prejudice to any other mode of recovery thereof) be sued for and recovered by action, or other appropriate proceeding, at the suit of the Attorney-General, the Minister for Finance or the Commissioners in any court of competent jurisdiction, notwithstanding anything to the contrary contained in the Inland Revenue Regulation Act, 1890.

Evidence in proceedings for recovery.

111. —The provisions of section 39 of the Finance Act, 1926 , shall apply in any proceedings in the Circuit Court or the District Court for or in relation to the recovery of tax.

Penalties.

112. —(1) (a) A person who contravenes section 103 (1) or fails to comply with a notice under section 103 (2) shall be liable to a penalty of £1,000.

(b) Where the contravention or failure referred to in paragraph (a) continues after judgment has been given by the court before which proceedings for the penalty have been commenced, the person concerned shall be liable to a further penalty of £50 for each day on which the contravention or failure so continues.

(2) Where, under or for the purposes of any of the provisions of this Part, a person is authorised to inspect any property for the purpose of reporting to the Commissioners the market value thereof and any person prevents such inspection or obstructs the person so authorised in the performance of his functions in relation to the inspection, that person shall be liable to a penalty of £1,000.

(3) Where an assessable person fraudulently or negligently—

(a) delivers any incorrect return or additional return,

(b) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any property comprised in the relevant residential property of the assessable person,

(c) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any claim for any allowance, deduction, exemption or relief, or

(d) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any other matter,

whereby the amount of tax payable in respect of the relevant residential property of the assessable person is less than it would have been if that return, statement, declaration, evidence or valuation had been correct, he shall be liable to a penalty of—

(i) £2,000, and

(ii) the amount, or in the case of fraud, twice the amount, of the difference specified in subsection (5).

(4) Where any such return, statement, declaration, evidence or valuation as is mentioned in subsection (3) was delivered, made or furnished neither fraudulently nor negligently by a person and it comes to his notice that it was incorrect, then, unless the error is remedied without unreasonable delay, such matter shall be treated, for the purposes of this section, as having been negligently done by him.

(5) The difference referred to in subsection (3) is the difference between—

(a) the amount of tax payable in respect of the relevant residential property of the assessable person for the valuation date to which the return, additional return, statement, declaration, evidence or valuation relates, and

(b) the amount which would have been the amount so payable if the return, additional return, statement, declaration, evidence or valuation as made or submitted by him had been correct.

(6) For the purposes of subsection (3), where anything referred to in that subsection is delivered, made or furnished on behalf of a person, it shall be deemed to have been delivered, made or furnished by that person unless he proves that it was done without his knowledge and consent.

(7) Any person who assists in or induces the delivery, making or furnishing for any purposes of tax of any return, additional return, statement, declaration, evidence or valuation which he knows to be incorrect shall be liable to a penalty of £1,000.

(8) The provisions of this section shall not affect any criminal proceedings.

(9) Subject to the provisions of this section, sections 128 (4), 507 , 508 , 510 , 511 , 512 , 517 and 518 of the Income Tax Act, 1967 , shall, with any necessary modifications, apply to a penalty under this section as if the penalty were a penalty under the Income Tax Acts.

Relief from double taxation.

113. —(1) If the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to affording relief from double taxation in respect of tax payable under the laws of the State and any tax of a similar character imposed under the laws of that territory, and that it is expedient that those arrangements should have the force of law, the arrangements shall, notwithstanding anything in any enactment, have the force of law.

(2) Any arrangements to which the force of law is given under this section may include provision for relief from tax charged before the making of the arrangements and provisions as to property which is not itself subject to double tax, and the provisions of this section shall have effect accordingly.

(3) For the purposes of subsection (1), arrangements made with the head of a foreign state shall be regarded as made with the government thereof.

(4) Where any arrangements have the force of law by virtue of this section, the obligation as to secrecy imposed by any enactment shall not prevent the Commissioners from disclosing to any authorised officer of the government with which the arrangements are made such information as is required to be disclosed under the arrangements.

(5) (a) Any order made under this section may be revoked by a subsequent order and any such revoking order may contain such transitional provisions as appear to the Government to be necessary or expedient.

(b) Where an order is proposed to be made under this section, a draft thereof shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann.

(6) (a) Where the Commissioners are satisfied that a tax of a similar character to residential property tax was paid in a territory outside the State in respect of residential property (other than residential property in the State) comprised in the relevant residential property of an assessable person on any valuation date by reference to any date prior to but within twelve months of that valuation date, they may make an allowance by way of credit against the tax due and payable in respect of such residential property for that valuation date for the foreign tax paid in that territory in respect of such residential property and for this purpose the tax due and payable in respect of that residential property for that valuation date shall be the amount which bears to the total tax payable by the assessable person in respect of his relevant residential property on the valuation date the same proportion as the market value of that residential property on that date bears to the aggregate amount of the market values of all residential property comprised in his relevant residential property on that date.

(b) This subsection shall have effect in respect of residential property tax due and payable for a valuation date but it shall not have effect in relation to a foreign tax in respect of which there is, for the time being, an order in force under this section providing for double taxation relief.

Extension of certain Acts.

114. —(1) Section 1 of the Provisional Collection of Taxes Act, 1927 , is hereby amended by the insertion of “and residential property tax” before “but no other tax or duty”.

(2) Section 39 of the Inland Revenue Regulation Act, 1890, is hereby amended by the insertion of “residential property tax,” before “stamp duties”.

Regulations.

115. —(1) The Commissioners may make such regulations as seem to them to be necessary for the purpose of giving effect to this Part and of enabling them to discharge their functions thereunder.

(2) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

Authorisation of officers.

116. —The Commissioners may authorise any of their officers to perform any act and discharge any function authorised by this Part to be performed or discharged by the Commissioners.