Finance (Local Property Tax) Act 2012 section 141

Right of Revenue officer to make enquiries

Section 141 sets out the powers of a Revenue officer to make enquiries and take actions in relation to local property tax, and the time limits within which those enquiries must generally be made.

• A Revenue officer may make any enquiries necessary to verify whether a property is liable, who the liable person is, the chargeable value of the property, eligibility for deferral, or the accuracy of any return or statement.
• Enquiries must generally be made within four years from 1 January following the year in which the relevant liability date falls.
• The four-year time limit does not apply where the liable person has failed to file a return, has not made a full and true disclosure of all material facts, or has engaged in deliberate or careless behaviour.
• Where any of these exceptions apply, Revenue may make enquiries at any time without restriction.