Finance (Local Property Tax) Act 2012 section 140

Authorised person

Section 140 defines who an "authorised person" is for the purposes of the Local Property Tax, and sets out the powers granted to such persons to ensure compliance with the Act.

• The Revenue Commissioners may authorise any of their officers or any other person to act as an "authorised person" for the purposes of enforcing compliance with Local Property Tax obligations.
• An authorised person has the power to enter premises, inspect records, and require the production of documents relevant to a liable person's Local Property Tax affairs.
• The authorised person must, if requested, produce evidence of their authorisation before exercising any of these powers.
• Obstruction of or failure to cooperate with an authorised person in the exercise of their powers is an offence under the Act.

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