Dáil Éireann Debate, Wednesday - 12 February 2014
51. Deputy Kevin Humphreys asked the Minister for Finance if he will provide a list of all specific new powers or functions conferred on local authorities by legislation under his area since June 2009 and a reference to the specific section or regulation in each case; and if he will make a statement on the matter. [7031/14]
View answerThe following powers or functions have been conferred on local authorities by legislation introduced by the Department of Finance since June 2009:
1. Sections 19 to 21 of the Finance (Local Property Tax) Act 2012 (as amended) confer a power on local authorities to vary the basic rate of Local Property Tax by + or - 15%. These provisions are due to commence with effect from July 2014.
2. Section 152 (2) of the Finance (Local Property Tax) Act 2012 (as amended) provides that for the purposes of administering the Local Property Tax the Revenue Commissioners may request the assistance of a local authority in identifying residential properties in its functional area and in verifying the accuracy of any information it holds in relation to such properties.
3. Section 156 (6) of the Finance (Local Property Tax) Act 2012 (as amended) provides that the local authority shall notify the Revenue Commissioners in writing of the address of the property and the name and address of the owner (within the meaning of the Act of 2011) of the property where the local authority is satisfied that all or any part of a liability to the household charge in respect of a resident property situation in the functional area of the local authority has not been discharged before 1 July 2013.
