Finance (Local Property Tax) Act 2012 section 25

Combined forms

Section 25 allows Revenue to combine local property tax documents with documents relating to other taxes, charges, levies or duties, and to modify those combined documents as needed.

• Revenue may combine any local property tax document (including certificates, notices, notifications, forms or returns) with documents for other taxes under their care and management.
• Combined documents may be modified by Revenue to suit their application to local property tax and other taxes together.
• Modifications may also be made where the combined document applies to local property tax only.
• Modifications may equally be made where the combined document applies to other taxes, charges, levies or duties only.