Finance (Local Property Tax) Act 2012 section 153

Relevant persons

Section 153 defines which public bodies, officeholders and organisations are classified as "relevant persons" for the purposes of the information-sharing provisions of the Local Property Tax legislation.

• A "relevant person" includes a wide range of state agencies and public bodies such as the Property Registration Authority, the Valuation Office, the Health Service Executive and local authorities.
• Holders of electricity supply licences and natural gas licences are also classified as relevant persons.
• Several government ministers — including those responsible for Social Protection, Agriculture, Environment, Communications, and Transport — fall within the definition.
• Other bodies included are An Post, Ordnance Survey Ireland, the National Asset Management Agency, the Pyrite Resolution Board, the Personal Injuries Assessment Board and the Courts Service of Ireland.