Finance (Local Property Tax) Act 2012 section 83

Interpretation (Chapter 2)

Section 83 defines the key terms used in Chapter 2, which deals with the deduction of local property tax from social welfare payments.

• The "Act of 2005" refers to the Social Welfare Consolidation Act 2005, which is the main legislation governing social welfare entitlements in Ireland.
• "Minister" means the Minister for Social Protection, who is responsible for administering social welfare schemes.
• "Net scheme payments" means the amount actually payable to a liable person under a social welfare scheme, after statutory deductions and any court-ordered deductions have been made, but excluding certain dependent-related increases specified in the schedules to the 2005 Act.
• "Scheme" means the social welfare benefits or social welfare assistance provisions under the 2005 Act that the Revenue Commissioners, with the consent of the Minister for Social Protection, have specified as being subject to local property tax deductions.