Finance (Local Property Tax) Act 2012 section 147A

Assessment as evidence of amount of tax payable

Section 147A establishes that a finalised local property tax assessment serves as sufficient evidence of the amount of tax due on a residential property.

• A local property tax (LPT) assessment that can no longer be appealed becomes conclusive evidence of the tax amount payable.
• An assessment is considered final once all avenues of appeal — including the Appeal Commissioners and the courts — have been exhausted.
• Once finalised, the assessment figure is treated as the correct amount of LPT due in respect of the relevant residential property.
• This provision supports Revenue's ability to rely on a settled assessment when pursuing collection or enforcement of LPT.