Finance (Local Property Tax) Act 2012 section 12

Occupation or receipt of rents or profits as evidence of liability

Section 12 establishes a presumption that the occupier of a residential property, or the person receiving rental income from it, is the person liable for local property tax (LPT), and clarifies that Revenue need not investigate property title before exercising their powers.

• A person occupying a relevant residential property is presumed to be the liable person for LPT purposes unless the contrary is proved.
• Similarly, a person receiving rents or profits from a relevant residential property is presumed to be the liable person unless proved otherwise.
• Revenue are not required to investigate the legal title to, or any estate, interest or right in, a property before charging LPT or exercising any of their powers under the Act.
• This presumption simplifies the administration of LPT by allowing Revenue to identify the liable person based on occupation or rental income, without needing to conduct detailed ownership enquiries first.