Finance (Local Property Tax) Act 2012 section 135

Appeal against Revenue determination that liable person not entitled to deferral

Section 135 sets out the process by which a liable person can appeal a Revenue determination that they are not eligible for a deferral of local property tax.

• Where Revenue determine that a liable person is not eligible for a deferral of local property tax, they must notify the person of that determination in writing.
• A liable person who disagrees with the determination has the right to appeal to the Appeal Commissioners.
• The appeal must be made within 30 days of the date of the notice of determination.
• The appeal must be made in accordance with the procedures set out in section 949I of the Taxes Consolidation Act 1997.