Finance (Local Property Tax) Act 2012 section 22

Care and management of local property tax

Section 22 assigns responsibility for the administration of local property tax to the Revenue Commissioners and applies the standard tax administration framework to it.

• Local property tax (LPT) is placed under the care and management of the Revenue Commissioners.
• The administration provisions in Part 37 of the Taxes Consolidation Act 1997 apply to LPT.
• LPT is treated in the same way as income tax, corporation tax and capital gains tax for administrative purposes.
• This means Revenue has the same powers of collection, enforcement and compliance in relation to LPT as it has for the main taxes.