Q.8 What happens if sampling and testing took place before the commencement of the Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013?
Where sampling and testing of the sub-floor hardcore material took place prior to the commencement of the Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013, the results from the testing of the sub-floor hardcore material may be used to classify the hardcore material if the testing that has been carried out is equivalent to, or in accordance with, the test methods provided in Irish Standard 398-1:2013, and this has been validated as such by a competent person (i.e. a professional geologist).
In such circumstances, a competent person (e.g. a competent and chartered engineer) shall complete and issue Schedule 1 to the Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013 (if such is the case) where the testing of the sub-floor hardcore material of the residential property was completed before the commencement of the Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013.
Please note that a Building Condition Assessment will also be required in accordance with Irish Standard 398-1:2013 before Schedule 1 can be completed by the competent person.