Finance (Local Property Tax) Act 2012 section 23

Delegation of acts and functions of Revenue Commissioners

Section 23 deals with the ability of the Revenue Commissioners to delegate their local property tax acts and functions to their officers, and sets out the limits on that delegation.

• Revenue Commissioners may delegate any act or function under the Local Property Tax Act to one or more of their officers
• Officers performing delegated acts or functions must be acting under the authority of the Revenue Commissioners
• The power to authorise Revenue officers to perform acts or functions that specifically require Revenue Commissioners' authorisation cannot itself be delegated
• The power to make regulations under the Act must be exercised by the Revenue Commissioners themselves and cannot be delegated