Property Tax: Reports of €100 day a fine for non-registration inaccurate
Some newspapers yesterday carried stories which stated that home owners would be liable for fines of €100 a day for non-registration for the property tax, however these stories are entirely inaccurate.
The government and/or the Revenue Commissioners seem happy to let this misinformation spread, they should publicly clarify this rather than let this scare story continue.
The section of the legislation (below) which refers to the possibility of a €100 a day fine relates only to institutions like the Local Government Management Agency and the Private Residential Tenancies Board. It is a fine on them for not handing information over to the Revenue Commissioners and cannot legally be applied to householders.
There is going to be a major fight against this property tax. A central part of this struggle will be a mass boycott of registration for this tax. I am calling on people to not return the registration forms that will drop in the coming weeks. If hundreds of thousands refuse to register it will create real political pressure on the government and will lay the basis for a vigorous active campaign including mass protests, direct action and potential industrial action to force the government back.
The relevant part of the legislation is below:
S. 151 of the property tax legislation (Finance (Local Property Tax) Act) provides for the ‘relevant person’ to pay a penalty of €100 a day if they fail to provide the ‘information requested’ to the Revenue Commissioners.
But S. 153 makes clear that: “In this Part [Part 15, which includes S. 151] “relevant person” means—
(a) the Local Government Management Agency,
(b) the Property Registration Authority,
(c) the Private Residential Tenancies Board,
d) the holder of a licence under section 14(1) of the Electricity Regulation Act 1999 to supply electricity or to discharge the functions of the operator of the distribution system,
(e) the holder of a natural gas licence under section 16(1) of 15 the Gas (Interim) Regulation Act 2002,
(f) An Post,
(g) the Valuation Office,
(h) Ordnance Survey Ireland,
(i) the Minister for Social Protection,
(j) the Minister for Agriculture, Food and the Marine,
(k) the Minister for the Environment, Community and Local Government,
(l) the Minister for Communications, Energy and Natural Resources,
(m) the Minister for Transport, Tourism and Sport,
(n) a local authority,
(o) the Health Service Executive,
(p) the National Asset Management Agency, or
(q) the Sustainable Energy Authority of Ireland”
In other words, the €100 fine applies to institutions that may have information about who owns houses, which the Revenue is entitled to ask for.