Finance (Local Property Tax) Act 2012 section 24

Electronic means

Section 24 provides that acts, functions and communications under the Local Property Tax legislation may be carried out or transmitted by electronic means.

• Delegated acts and functions of the Revenue Commissioners under the Act may be performed or discharged through electronic means approved by Revenue.
• Where Revenue make electronic facilities available, any act required of a person under the Act may be performed electronically.
• Any document authorised or required to be sent under the Act — including certificates, notices, directions, declarations, claims, forms and returns — may be sent by post or by electronic means.
• This section underpins the digital administration of local property tax, allowing both Revenue and liable persons to use online systems for compliance and communication.