(LRC Revised)

Number 42 of 2006

LOCAL GOVERNMENT (BUSINESS IMPROVEMENT DISTRICTS) ACT 2006

REVISED

Updated to 9 January 2023

Changes to legislation

as of 10 July 2026, this Act is up to date with all changes known to be in force.

This Revised Act is an

administrative consolidation of the

Local Government (Business Improvement Districts)

Act 2006

. It is prepared by the Law Reform Commission in accordance with its

function under the

Law Reform Commission Act 1975

(3/1975) to keep the law under

review and to undertake revision and consolidation of statute law.

All Acts up to and including the

Local Government (Maternity

Protection and Other Measures for Members of Local Authorities) Act 2022

(52/2022), enacted 21 December 2022, and all statutory instruments up to and including

the

Planning And Development And Foreshore (Amendment) Act 2022 (Commencement) Order

2023

(S.I. No. 1 of 2023), made 9 January 2023, were considered in the

preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act,

the Law Reform Commission can assume no responsibility for and give no guarantees,

undertakings or warranties concerning the accuracy, completeness or up to date nature

of the information provided and does not accept any liability whatsoever arising from

any errors or omissions. Please notify any errors, omissions and comments by email

to

revisedacts@lawreform.ie.

Number 42 of 2006

LOCAL GOVERNMENT (BUSINESS IMPROVEMENT DISTRICTS) ACT 2006

REVISED

Updated to 9 January

2023

ARRANGEMENT OF SECTIONS

Section

1 . Definition.

2 . Amendment of section 2 (interpretation) of Principal Act.

3 . Amendment of section 97 (the local fund) of Principal Act.

4 .

Amendment of section 121 (consideration of annual financial statement and

auditor’s report) of Principal Act.

(Repealed)

5 .

Amendment of section 122 (audit committee) of Principal Act.

(Repealed)

6 . Business Improvement Districts.

7 . Entry year property levy.

8 . Amendment of section 56 (power to limit rates income) of Valuation Act 2001.

9 . Short title, construction, collective citation and commencement.

Acts Referred to

Local Government Act 2001

2001, No. 37

Local Government Acts 1925 to 2004

Valuation Act 2001

2001, No. 13

Number 42 of 2006

LOCAL GOVERNMENT (

BUSINESS IMPROVEMENT DISTRICTS) ACT 2006

REVISED

Updated to 9 January

2023

AN ACT TO PROVIDE FOR THE ESTABLISHMENT OF BUSINESS IMPROVEMENT DISTRICTS WITHIN

THE FUNCTIONAL AREAS OF RATING AUTHORITIES, TO ENABLE SCHEMES UNDER WHICH PROJECTS,

SERVICES AND WORKS ARE CARRIED OUT FOR THE BENEFIT OF THOSE DISTRICTS, TO FINANCE

THE SCHEMES BY PROVIDING FOR THE IMPOSITION AND COLLECTION OF A LEVY ON RATEABLE PROPERTIES

SITUATED IN THOSE DISTRICTS, TO IMPROVE LOCAL AUTHORITY FUNDING BY PROVIDING FOR THE

IMPOSITION AND COLLECTION OF LEVIES APPLICABLE IN RELATION TO NEWLY CONSTRUCTED PROPERTIES,

TO MAKE NEW PROVISION IN RELATION TO AUDIT COMMITTEES OF LOCAL AUTHORITIES, TO AMEND

THE LOCAL GOVERNMENT ACTS 1925 TO 2004 FOR ALL SUCH PURPOSES, TO AMEND THE VALUATION

ACT 2001, AND TO PROVIDE FOR RELATED MATTERS.

[24

th December

, 2006]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS

ARRANGEMENT OF SECTIONS

Section

1 . Definition.

2 . Amendment of section 2 (interpretation) of Principal Act.

3 . Amendment of section 97 (the local fund) of Principal Act.

4 .

Amendment of section 121 (consideration of annual financial statement and

auditor’s report) of Principal Act.

(Repealed)

5 .

Amendment of section 122 (audit committee) of Principal Act.

(Repealed)

6 . Business Improvement Districts.

7 . Entry year property levy.

8 . Amendment of section 56 (power to limit rates income) of Valuation Act 2001.

9 . Short title, construction, collective citation and commencement.

Number 42 of 2006