Finance (Local Property Tax) Act 2012 section 26

Repayment of local property tax

Section 26 sets out the rules governing when a person is entitled to a repayment of local property tax that was paid in error or was not due, including the time limits for claiming and the right of appeal.

• A person who has paid LPT that was not due — whether through overpayment or due to an error or mistake in a return — is entitled to claim a repayment.
• A repayment claim must be made within four years after the end of the year in which the relevant liability date falls, and a true and complete return must have been filed along with all information reasonably required by Revenue.
• Revenue may make the repayment directly into a bank account specified by the person to whom the amount is due.
• A person who is dissatisfied with Revenue's decision on a repayment claim may appeal to the Appeal Commissioners within 30 days of receiving notice of the decision.