(LRC Revised)

Number 30 of 2009

LOCAL GOVERNMENT (CHARGES) ACT 2009

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 (Charges) Act 2009

. 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

30

of

2009

LOCAL GOVERNMENT (CHARGES) ACT 2009

REVISED

Updated to 9 January

2023

ARRANGEMENT OF SECTIONS

Section

1. Interpretation.

2. Meaning of residential property.

3. Charge on certain residential property.

4. Exemptions from charge.

5. Declaration of liability and payment of charge.

6. Late payment fee.

7. Unpaid amount to be a charge on property.

8. Receipts and certificates.

8A. Receipts, certificates and requirements on sale of residential property.

8B. Forged and altered documents.

9. Collection, care and management of charge.

10. Delegation of functions of local authority relating to collection of charges,

etc.

11. Data sharing and exchange.

12. Offences and penalties.

13. Expenses of Minister.

14. Regulations, orders and directions.

15. Payment to town councils.

16. Short title and commencement.

Acts Referred to

Capital Acquisitions Tax Consolidation Act 2003

2003,No. 1

Capital Gains Tax Acts

Electricity (Supply) Act 1927

1927,No. 27

Family Law (Divorce) Act 1996

1996,No. 33

Finance Act 2001

2001,No. 7

Health Act 2004

2004,No. 42

Housing (Miscellaneous Provisions) Act 1992

1992,No. 18

Housing Act 1966

1966,No. 21

Judicial Separation and Family Law Reform Act 1989

1989,No. 6

Local Government Act 2001

2001,No. 37

Petty Sessions (Ireland) Act 1851

14 & 15 Vict. c. 93

Residential Tenancies Act 2004

2004,No. 27

Social Welfare Consolidation Act 2005

2005,No. 26

Stamp Duties Consolidation Act 1999

1999,No. 31

Tax Acts

Taxes Consolidation Act 1997

1997,No. 39

Valuation Act 2001

2001,No. 13

Value-Added Tax Act 1972

1972, No. 22

Number

30

of

2009

LOCAL GOVERNMENT (CHARGES) ACT 2009

REVISED

Updated to 9 January

2023

AN ACT TO IMPOSE ON THE OWNERS OF CERTAIN RESIDENTIAL PROPERTIES LIABILITY FOR THE

PAYMENT OF AN ANNUAL CHARGE IN RESPECT OF EACH SUCH PROPERTY CONCERNED TO THE LOCAL

AUTHORITY IN WHOSE AREA THE RESIDENTIAL PROPERTY IS SITUATED, AND TO PROVIDE FOR RELATED

MATTERS.

[21

st July

, 2009]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS

Annotations

Modifications (not altering text)

C1

Prospective affecting provision: Act to be repealed (various dates) by

Local Government Reform Act 2014

(1/2014), ss. 73(1)(d), (2), S.I. No. 214 of 2014.

73.

(1) The provisions of the Local Government (Charges) Act 2009 are repealed as follows

(

a

) upon the

passing of this Act in respect of sections 3, 4, 5, 9 and 14;

(

b

) on 2 March 2014

in respect of section 6;

(

c

) subject to

subsection (2)

, on 1 January 2015 in respect of section 15;

(

d

) subject to

subsection (2)

, on 31 March 2025 in respect of the whole Act in so far

as it is not already repealed.

(2) In respect of any

provision to which

paragraph (c)

or

(d)

of

subsection (1)

relates that does not stand repealed by virtue of the paragraph concerned or by

order under this subsection, the Minister may by order or subsequent order, as the

case may be—

(

a

) where there is

no subsisting order under this subsection in respect of that provision providing

for its repeal, provide for the repeal of that provision on a date other than the

date provided for by the paragraph concerned, or

(

b

) where there is

a subsisting order under this subsection in respect of the provision concerned,

revoke or amend that order and provide for a different date upon which that

provision shall stand repealed.

...

C2

Application of Act affected (30.01.2014) by

Local Government Reform Act 2014

(1/2014), s. 74, S.I. No. 38 of 2014.

74.

(1) All non-principal private residence charge and late payment fee liabilities relating

to any such charge or any part thereof that remain undischarged on 1 March 2014 shall

not be subject to additional late payment fees if collected on or before 31 August

2014.

(2) Notwithstanding

subsection (1)

, where a non-principal private residence charge and late

payment fee liability in respect of such charge or any part thereof remain

undischarged on 1 September 2014, an additional late payment fee of €120

shall apply in respect of each liability date.

(3) All non-principal

private residence charge and late payment fee liabilities, in respect thereof,

including that provided for by

subsection (2)

, which remain undischarged on

1 September 2014 shall be increased by 50 per cent on that date.

(4) Where in any case the

period of 3 months referred to in subsection (6) of section 6 of the Act of 2009

applies but had not expired on or before 1 March 2014, then

subsection (1)

shall apply to such a case.

C3

Regulations or directions made or given under Act which are in force immediately

before commencement of

Local Government (Household Charge) Act 2011

(36/2011), s. 19 continued in force (1.01.2012) by

Local Government (Household Charge) Act 2011

(36/2011), s. 19(2), in effect as per s. 19(3).

Amendments of Act of

2009.

19

.—...

(2) Any regulation or

direction made or given under the Act of 2009 that is in force immediately before

the commencement of this section shall continue in force after such commencement

and may be amended or revoked accordingly.

...

Annotations

Modifications (not altering text)

C1

Prospective affecting provision: Act to be repealed (various dates) by

Local Government Reform Act 2014

(1/2014), ss. 73(1)(d), (2), S.I. No. 214 of 2014.

73.

(1) The provisions of the Local Government (Charges) Act 2009 are repealed as follows

(

a

) upon the

passing of this Act in respect of sections 3, 4, 5, 9 and 14;

(

b

) on 2 March 2014

in respect of section 6;

(

c

) subject to

subsection (2)

, on 1 January 2015 in respect of section 15;

(

d

) subject to

subsection (2)

, on 31 March 2025 in respect of the whole Act in so far

as it is not already repealed.

(2) In respect of any

provision to which

paragraph (c)

or

(d)

of

subsection (1)

relates that does not stand repealed by virtue of the paragraph concerned or by

order under this subsection, the Minister may by order or subsequent order, as the

case may be—

(

a

) where there is

no subsisting order under this subsection in respect of that provision providing

for its repeal, provide for the repeal of that provision on a date other than the

date provided for by the paragraph concerned, or

(

b

) where there is

a subsisting order under this subsection in respect of the provision concerned,

revoke or amend that order and provide for a different date upon which that

provision shall stand repealed.

...

C2

Application of Act affected (30.01.2014) by

Local Government Reform Act 2014

(1/2014), s. 74, S.I. No. 38 of 2014.

74.

(1) All non-principal private residence charge and late payment fee liabilities relating

to any such charge or any part thereof that remain undischarged on 1 March 2014 shall

not be subject to additional late payment fees if collected on or before 31 August

2014.

(2) Notwithstanding

subsection (1)

, where a non-principal private residence charge and late

payment fee liability in respect of such charge or any part thereof remain

undischarged on 1 September 2014, an additional late payment fee of €120

shall apply in respect of each liability date.

(3) All non-principal

private residence charge and late payment fee liabilities, in respect thereof,

including that provided for by

subsection (2)

, which remain undischarged on

1 September 2014 shall be increased by 50 per cent on that date.

(4) Where in any case the

period of 3 months referred to in subsection (6) of section 6 of the Act of 2009

applies but had not expired on or before 1 March 2014, then

subsection (1)

shall apply to such a case.

C3

Regulations or directions made or given under Act which are in force immediately

before commencement of

Local Government (Household Charge) Act 2011

(36/2011), s. 19 continued in force (1.01.2012) by

Local Government (Household Charge) Act 2011

(36/2011), s. 19(2), in effect as per s. 19(3).

Amendments of Act of

2009.

19

.—...

(2) Any regulation or

direction made or given under the Act of 2009 that is in force immediately before

the commencement of this section shall continue in force after such commencement

and may be amended or revoked accordingly.

...

ARRANGEMENT OF SECTIONS

Section

1. Interpretation.

2. Meaning of residential property.

3. Charge on certain residential property.

4. Exemptions from charge.

5. Declaration of liability and payment of charge.

6. Late payment fee.

7. Unpaid amount to be a charge on property.

8. Receipts and certificates.

8A. Receipts, certificates and requirements on sale of residential property.

8B. Forged and altered documents.

9. Collection, care and management of charge.

10. Delegation of functions of local authority relating to collection of charges,

etc.

11. Data sharing and exchange.

12. Offences and penalties.

13. Expenses of Minister.

14. Regulations, orders and directions.

15. Payment to town councils.

16. Short title and commencement.