Finance (Local Property Tax) Act 2012 section 151

Information to be provided to the Revenue Commissioners

Section 151 empowers Revenue to compel certain persons and bodies to provide information needed to maintain the local property tax register and administer local property tax.

• Revenue may issue a written notice to a relevant person (government departments, local authorities and state bodies) requiring them to supply information needed for the LPT register and tax administration.
• The information that may be requested includes property addresses, names of occupiers and owners, geodirectory references, unique identification numbers, and details of property size and type.
• The information must be provided in the form, manner and within the time limit specified by Revenue in the notice.
• Failure to comply attracts a daily penalty of €100, and where the relevant person is a body of persons, the secretary faces a separate daily penalty of €100, capped at €3,000 in total.