The full text of the Finance (Local Property Tax) Act 2012 is now available online on the Houses of the Oireachtas website.
The Act was signed into law by President Michael D. Higgins last month. The speed of its enactment, within weeks of its unveiling in the aftermath of last month’s Budget, demonstrates just how important the new Property Tax is to the Government.
The Act extends to a total of 68 pages, containing 159 sections and an additional schedule.
If you don’t wish to wade through the original legislation, you can read the Revenue Local Property Tax FAQs instead.