Finance (Local Property Tax) Act 2012 section 152

Information to be provided by the Revenue Commissioners

Section 152 governs the sharing of information by the Revenue Commissioners with government ministers and local authorities for purposes related to local property tax.

• Revenue may share LPT-related information (but not confidential taxpayer information) with the Minister for Finance or the Minister for the Environment, Community and Local Government upon request.
• Revenue may seek assistance from local authorities to identify residential properties and verify information held about those properties.
• Revenue may share property information with local authorities to facilitate this identification and verification process.
• Before sharing any information, Revenue must be satisfied that doing so will help the recipient carry out a function conferred on them by law.