Finance (Local Property Tax) Act 2012 section 147

Penalty for false statement or false representation

Section 147 sets out the penalties that apply where a liable person knowingly makes false statements, false representations, or delivers incorrect returns in connection with local property tax.

• A liable person (or someone acting on their behalf) faces a penalty if they knowingly make a false statement, false representation, or file an incorrect return to reduce, obtain a repayment of, or defer local property tax
• The penalty amount equals the local property tax that would have been payable had the false statement or incorrect return not been made, or the amount of tax for which a deferral was claimed
• The maximum penalty under this section is capped at €3,000
• This penalty applies in addition to any other penalties the person may be liable to under other provisions