Finance (Local Property Tax) Act 2012 section 143

Power to inspect property

Section 143 grants Revenue officers the authority to enter and inspect residential properties for the purposes of establishing or verifying valuations and ensuring compliance with the Local Property Tax.

• An authorised Revenue officer may enter and inspect a residential property at any reasonable time to determine its market value or verify a valuation already submitted.
• The officer must give the liable person at least seven days' written notice before carrying out the inspection, specifying the date, time, and purpose of the visit.
• The liable person or their agent must provide all reasonable assistance and access to the property, including any relevant documents or records relating to the property's value.
• Obstruction of or failure to cooperate with an authorised officer during an inspection may result in penalties under the Act.