Local Government (Business Improvement Districts) Act 2006
Acts of the Oireachtas
Source: Acts of the Oireachtas

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paragraphs: — In this Act “ Principal Act ” means the Local Government Act 2001 .
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paragraphs: — Section 2(1) of the Principal Act is amended by inserting the following after the definition of “local electoral area”:
“ ‘ local fund’ has the meaning given to it by section 97;” .
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paragraphs: — Section 97 of the Principal Act is amended in subsections (3) and (4) by inserting “or a BID fund established under section 129K” after “section 109”, wherever it appears.
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paragraphs: — The Principal Act is amended by adding the following subsection to section 121:
“(4) A local government auditor is entitled to qualified privilege in relation to any statements made by him or her at a meeting referred to in subsection (3).”.
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paragraphs: — The Principal Act is amended by substituting the following section for section 122:
“Audit committee.
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paragraphs: — (1) A local authority shall, within such period as the Minister prescribes by regulations for the purposes of this subsection, establish a committee (in this Chapter referred to as an ‘audit committee’).
(2) The functions of an audit committee shall be to—
(a) review financial and budgetary reporting practices and procedures within the local authority that has established it (the ‘authority’),
(b) foster the development of best practice in the performance by the authority of its internal audit function,
(c) review any auditor’s report or auditor’s special report in relation to the authority and assess any actions taken by management within the authority in response to either such report,
(d) assess and promote efficiency and value for money with respect to the authority’s performance of its functions,
(e) review systems that are operated by the authority for the management of risks, and
(f) make such recommendations to the authority as the committee considers appropriate in relation to the foregoing matters.
(3) The Minister may by regulations make provision in respect of all or any of the following matters regarding an audit committee:
(a) its membership;
(b) the holding by it of meetings, including the frequency of those meetings and the conduct of them;
(c) the preparation of reports by it and the furnishing of them to others;
(d) the performance by it of its functions, whether generally or in particular cases, and the procedures to be followed in relation to that performance; and
(e) matters incidental to, or consequential on, any of the foregoing matters (including provision for privilege to attach to statements made to it or made by members of it in their capacity as such members).
(4) The obligation imposed by subsection (1) applies in relation to a local authority notwithstanding that one or more than one audit committee (a ‘relevant committee’) stands established by the local authority under this section (being this section in the terms as it stood before the amendment of it by section 5 of the Local Government (Business Improvement Districts) Act 2006) and accordingly, on and after the commencement of that section 5 , such a relevant committee shall not constitute an audit committee for the purposes of subsections (1) to (3).”.
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paragraphs: — The Principal Act is amended by inserting the following Part after Part 13:
“PART 13A
Business Improvement Districts
Definitions (Part 13).
129A.— In this Part:
‘ annual BID contribution ’ has the meaning assigned to it by section 129L;
‘ annual BID multiplier ’ means the annual BID multiplier determined for a chargeable period under section 129M(2);
‘ BID approval date ’, in relation to a BID scheme, means the date on which the rating authority concerned passes the resolution approving implementation or renewal of the scheme;
‘ BID company ’ has the meaning assigned to it by section 129I;
‘ BID contribution levy ’ has the meaning assigned to it by section 129N;
‘ BID fund ’, in relation to a BID scheme, means the fund established or renewed for that scheme under section 129K;
‘ BID levypayer ’, in relation to rateable property subject to a BID contribution levy, means the person liable to pay the levy in respect of the property under section 129N(5);
‘ BID proponent ’ means a person specified as a proponent of a BID proposal under section 129C(2)(a);
‘ BID proposal ’ has the meaning assigned to it by section 129C;
‘ BID scheme ’ means a scheme approved by a rating authority under section 129B(1)(b);
‘ business improvement district ’ means a business improvement district established under section 129B;
‘ chargeable period ’, in relation to a BID scheme, means each successive 12 month period over which the scheme is to operate, beginning on the scheme commencement date;
‘ rateable property ’ means relevant property that is rateable under the Valuation Act 2001 ;
‘ ratepayer ’, in relation to rateable property, means a person required to pay rates on that property;
‘ ratepayer plebiscite ’ means a plebiscite described in section 129G;
‘ scheme commencement date ’, in relation to a BID scheme, means the date that the scheme comes into force under section 129B(6)(a);
‘ valuation ’ means valuation within the meaning of the Valuation Act 2001 ;
‘ valuation list ’ means a valuation list as defined in the Valuation Act 2001 .
Rating authority approval of a business improvement district scheme.
129B.— (1) Subject to and in accordance with this Part, the rating authority for an administrative area may by resolution—
(a) specify an area within the administrative area and establish that area as a business improvement district, and
(b) approve implementation of a scheme (‘BID scheme’) to carry out or provide one or more projects, services or works described in subsection (2) and which scheme is financed in whole or in part by BID contribution levies under this Part.
(2) The projects, services and works referred to in subsection (1)(b) shall, in the rating authority’s opinion, be—
(a) for the benefit of the business improvement district and those who live, work or carry on an activity in it, and
(b) in addition to and not instead of any project, service or work carried out or provided by the rating authority immediately before approval of the scheme.
(3) Without prejudice to the generality of subsection (2)(a), a BID scheme may include plans or initiatives respecting any of the following projects, services or works:
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paragraphs: — The Principal Act is amended by inserting the following Part after Part 19:
“PART 19A
ENTRY YEAR PROPERTY LEVY
Definitions.
211A.— In this Part:
‘ entry date ’, in relation to qualifying property, means the date on which the first rateable valuation for that property is entered on the valuation list;
‘ entry year ’, in relation to qualifying property, means the financial year in which the property is first entered on a valuation list;
‘ levypayer ’, in relation to qualifying property, means the person liable to pay the levy in respect of that property under section 211B(6);
‘ post-entry year ’ means the financial year following the entry year for a qualifying property;
‘ qualifying property ’ means property that is subject to the levy under section 211B(1);
‘ rating authority area ’ has the same meaning as in the Valuation Act 2001 ;
‘ relevant property ’ has the same meaning as in the Valuation Act 2001 .
Entry year property levy.
211B.— (1) When newly erected or newly constructed relevant property comes into being in a rating authority area and the property is first entered on the valuation list relating to that area, the rating authority concerned shall impose and collect a levy in respect of that property in accordance with this section.
(2) Property that is not rateable pursuant to section 15(2), (3) or (4) of the Valuation Act 2001 is not subject to the levy under subsection (1) of this section.
(3) Subject to subsection (4), the amount of the levy under subsection (1) is to be determined by the formula
(A x B) x (C/D)
where
A is the annual rate on valuation that was determined by the rating authority for the entry year pursuant to section 103(7)(b)(i),
B is the rateable valuation of the property,
C is the number of days remaining in the entry year, beginning with the entry date, and
D is the total number of days in the entry year.
(4) If qualifying property is unoccupied on the entry date, the amount of the levy is to be determined by applying the formula set out in subsection (3) and dividing that result by 2.
(5) Notice of the levy shall be sent by post or otherwise delivered to the person liable to pay the levy for the qualifying property under subsection (6) (the ‘levypayer’) and the notice shall include the following information:
(a) the amount of the levy;
(b) the date by which the levy is due and payable and the manner in which it is to be paid.
(6) The following are liable to pay the levy under this section:
(a) the person who is in occupation of the qualifying property on the entry date;
(b) if the qualifying property is unoccupied on the entry date, the person who owns the property on that date.
(7) The date specified under subsection (5)(b) may not be less than 14 days from the date that the notice is sent under that subsection.
(8) The levypayer shall pay the full amount of the levy to the rating authority by the date specified under subsection (5)(b).
(9) The levy for which a levypayer is liable under this section is recoverable as a simple contract debt in any court of competent jurisdiction and, if there is more than one levypayer in respect of the qualifying property, those levypayers are jointly and severally liable for that levy.
(10) A levy is not invalidated by any error or defect in the statement of the name of the levypayer in the notice under subsection (5) or by the use of the description ‘the owner’ or ‘the occupier’ without any name or addition, and the levy is recoverable from the levypayer notwithstanding any such error or defect or the use of any such description.
(11) For the purposes of this section and section 211E, qualifying property is ‘unoccupied’ if the person who owns the property on the entry date (the ‘owner’) satisfies the rating authority that—
(a) the owner was not occupying the property on that date,
(b) no other person was entitled to the use or enjoyment of the property on that date, and
(c) acting in good faith, the owner was genuinely unable to find a suitable tenant for the property at a reasonable rent.
Recalculation of levy in event of total destruction or demolition of property.
211C.— (1) If during the entry year qualifying property is demolished or destroyed to the extent that it is incapable of rateable occupation by the owner of the property, the levypayer may apply in writing to the rating authority concerned for a refund or credit on the amount of the levy paid or payable under section 211B.
(2) On receiving the application and being satisfied that the condition described in subsection (1) has been met, the rating authority shall prorate the amount of the levy that was paid or is payable for that portion of the entry year during which the property is incapable of rateable occupation and that prorated amount shall be—
(a) refunded to the applicant levypayer, in the case where the levy has already been paid in full,
(b) refunded to the applicant levypayer to the extent that any partial payment of the levy that has been made would result in an overpayment because of the application of this subsection, or
(c) if paragraphs (a) and (b) do not apply, credited to the account of the applicant levypayer.
Recalculation of entry year levy if rateable valuation amended.
211D.— (1) This section applies if—
(a) the levypayer has paid the levy payable in respect of qualifying property under section 211B,
(b) the rateable valuation of the property changes during the entry year because of amendment to the valuation list described in section 28 of the Valuation Act 2001 , and
(c) the levypayer has not received a refund or credit under section 211C in respect of the property.
(2) As soon as reasonably practicable after amendment of the rateable valuation of the property described in subsection (1), the entry-year levy for that property shall be recalculated by the rating authority under section 211B(3) or (4), as the case may be, using the same annual rate on valuation but the amended rateable valuation for the property, and the recalculated amount shall be prorated based on the number of days remaining in the entry year, beginning with the date that the rateable valuation is amended.
(3) If, as a result of the recalculation under subsection (2), the payment of the levy described in subsection (1)(a) involved an overpayment, then the rating authority shall pay to the levypayer a refund in the amount of that overpayment.
(4) If, as a result of the recalculation under subsection (2), the payment of the levy described in subsection (1)(a) involved an underpayment, then—
(a) the levypayer is liable for the balance owing,
(b) the balance owing may be recovered from the levypayer by the same means provided under section 211B, and
(c) the provisions of section 211B(5) to (10) apply for the purposes of that recovery.
(5) If—
(a) the amended rateable valuation for the property referred to in subsection (2) is consequently the subject of an appeal under Part 7 of the Valuation Act 2001 , and
(b) after all appeals under that Part have been exhausted, the final rateable valuation of the property for the entry year is different than it was for purposes of the recalculation under subsection (2),
the rating authority shall recalculate the entry-year levy for that property under section 211B(3) or (4), as the case may be, using the same formula applied in those provisions except where ‘B’ is now the final rateable valuation for the property referred to in paragraph (b) of this subsection.
(6) If, as a result of recalculation under subsection (5), the amount of money paid by the levypayer in respect of the entry-year levy involved an overpayment or an underpayment, then—
(a) in the case of an overpayment, subsection (3) applies, and
(b) in the case of an underpayment, subsection (4) applies.
Post-entry year property levy in specified circumstances.
211E.— (1) If qualifying property is first entered on the valuation list relating to a rating authority area after the rating authority concerned determines the annual rate on valuation for the post-entry year pursuant to section 107(3)(b)(i), the rating authority shall impose and collect an additional levy in respect of that property in accordance with this section.
(2) Subject to subsection (3), the amount of the levy under subsection (1) is to be determined by the formula
A x B
where
A is the annual rate on valuation that was determined by the rating authority for the post-entry year pursuant to section 103(7)(b)(i), and
B is the rateable valuation of the property.
(3) If the property referred to in subsection (1) is unoccupied on the entry date, the amount of the levy is to be determined by applying the formula set out in subsection (2) and dividing that result by 2.
(4) Notice of the levy shall be sent by post or otherwise delivered to the levypayer and the notice shall include the following information:
(a) the amount of the levy;
(b) the date by which the levy is due and payable and the manner in which it is to be paid.
(5) The date specified under subsection (4)(b) may not be less than 14 days from the date that the notice is sent under that subsection.
(6) The levypayer shall pay the full amount of the levy to the rating authority by the date specified under subsection (4)(b).
(7) The provisions of section 211B(9) and (10) apply for purposes of recovery of the levy under this section and any references in those provisions to section 211B shall be construed as references to this section.
(8) The provisions of section 211C apply in respect of a qualifying property that may be subject to the post-entry year levy under this section and, for that purpose, the following rules of construction apply:
(a) any references in those provisions to section 211B shall be construed as references to this section;
(b) any references in those provisions to ‘entry year’ shall be construed as references to ‘post-entry year’.
Recalculation of post-entry year levy if rateable valuation amended.
211F.— (1) This section applies if—
(a) the levypayer has paid the levy payable in respect of qualifying property under section 211E,
(b) the rateable valuation of the property changes during the post-entry year because of amendment to the valuation list described in section 28 of the Valuation Act 2001 , and
(c) the levypayer has not received a refund or credit in respect of the property pursuant to section 211E(8).
(2) As soon as reasonably practicable after amendment of the rateable valuation of the property described in subsection (1), the post-entry year levy for that property shall be recalculated by the rating authority under section 211E(2) or (3), as the case may be, using the same annual rate on valuation but the amended rateable valuation for the property, and the recalculated amount shall be prorated based on the number of days remaining in the post-entry year, beginning with the date that the rateable valuation is amended.
(3) If, as a result of the recalculation under subsection (2), the payment of the levy described in subsection (1)(a) involved an overpayment, then the rating authority shall pay to the levypayer a refund in the amount of that overpayment.
(4) If, as a result of the recalculation under subsection (2), the payment of the levy described in subsection (1)(a) involved an underpayment, then—
(a) the levypayer is liable for the balance owing,
(b) the balance owing may be recovered from the levypayer by the same means provided under section 211E, and
(c) the provisions of section 211E(4) to (7) apply for the purposes of that recovery.
(5) If—
(a) the amended rateable valuation for the property referred to in subsection (2) is consequently the subject of an appeal under Part 7 of the Valuation Act 2001 , and
(b) after all appeals under that Part have been exhausted, the final rateable valuation of the property for the post-entry year is different than it was for purposes of the recalculation under subsection (2),
the rating authority shall recalculate the post-entry year levy for that property under section 211E(2) or (3), as the case may be, using the same formula applied in those provisions except where ‘B’ is now the final rateable valuation for the property referred to in paragraph (b) of this subsection.
(6) If, as a result of recalculation under subsection (5), the amount of money paid by the levypayer in respect of the post-entry year levy involved an overpayment or an underpayment, then—
(a) in the case of an overpayment, subsection (3) applies, and
(b) in the case of an underpayment, subsection (4) applies.”.
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paragraphs: — Section 56 of the Valuation Act 2001 is amended by substituting the following for subsection (2):
“(2) The Minister for the Environment, Heritage and Local Government shall, with the consent of the Minister for Finance, make an order requiring a rating authority to exercise its powers to make rates in such a manner as to secure that the total amount liable to be paid to it in respect of rates made by it in the appropriate year does not exceed an amount determined by the formula
A x (B + C)
where
A is the figure specified in subsection (3),
B is the total amount liable to be paid to the rating authority in respect of rates levied by it in the preceding year, and
C is an amount determined by the formula
D x (E + F)
where
D is the annual rate on valuation that was levied by the rating authority for the preceding year pursuant to section 103 (7)(b)(i) of the Local Government Act 2001 ,
E is the aggregate valuation of relevant properties in the area that, pursuant to the exercise of a revision officer’s powers under section 28(4)(b) of this Act, were included on the valuation list for the preceding year, as that list was amended for that area in relation to those properties under section 28(10), and
F is the total increase, if any, in valuations for relevant properties in the area that occurred during the preceding year pursuant to the exercise of a revision officer’s powers under section 28(4)(a) and which exercise resulted in amendments to the valuation list for that preceding year in accordance with section 28(10).”.
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paragraphs: — (1) This Act may be cited as the Local Government (Business Improvement Districts) Act 2006 .
(2) Sections 2 to 7 and the Local Government Acts 1925 to 2004, may be cited together as the Local Government Acts 1925 to 2006.
(3) Section 8 and the Valuation Act 2001 may be cited together as the Valuation Acts 2001 and 2006.
(4) Sections 2 to 6 come into operation on such day or days as the Minister for the Environment, Heritage and Local Government, may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes and different provisions.