Finance (Local Property Tax) Act 2012 section 146

Penalty for failure to deliver a return

Section 146 sets out the penalties that apply when a liable person fails to deliver a local property tax return or fails to include the required information in a return.

• If a liable person fails to file an LPT return, or files an incomplete return and does not remedy the matter when asked by Revenue, the penalty is equal to the LPT that would have been payable on a correct return, up to a maximum of €3,000.
• A separate fixed penalty of €500 applies where a seller of a property fails to provide the buyer with information relating to the most recent valuation date before the change of ownership.
• Before the penalty is triggered, Revenue must issue a notice requesting the liable person to remedy the failure, and the person must have failed to do so without unreasonable delay.
• In recovery proceedings, a certificate from a Revenue officer confirming that records show the return was not received, or required information was not provided, is accepted as evidence unless the liable person proves otherwise.