Sinn Féin's Home Tax Repeal Bill

Sinn Féin's Home Tax Repeal Bill (Action not Bluster)

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AN BILLE AIRGEADAIS (CÁIN MHAOINE ÁITIÚIL AISGHAIRM), 2013

FINANCE (LOCAL PROPERTY TAX REPEAL) BILL 2013

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BILL

entitled

AN ACT TO REPEAL THE FINANCE (LOCAL PROPERTY TAX) ACT 2013.

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

1. - In this Act, “Finance (Local Property Tax) Act” means the Finance (Local Property Tax) Act 2012.

2.-(1) The Finance (Local Property Tax) Act is hereby repealed in its entirety.

(2) This repeal will be deemed to have come into operation on the date of enactment of this Act.

3. – (1) The Local Government (Household Charge) Act 2011 is hereby repealed in its entirety.

(2) This repeal will be deemed to have come into operation on the date of enactment of this Act.

4. – (1) All payments made by liable persons under the Finance (Local Property Tax) Act 2012 shall be reimbursed where such payments are payments liable to be made for the year in which this Act is enacted.

(    (2) Reimbursements under Section 4(1) shall be of the same amount as the amount of tax paid by the liable person and shall be paid through the same method as the method through which the payment was received.

5.-This Act may be cited as the Finance (Local Property Tax repeal) Act 2013

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