Finance (Local Property Tax) Act 2012 section 27

The register

Section 27 requires Revenue to establish and maintain a register of all residential properties and their associated liable persons for local property tax (LPT) purposes.

• Revenue must create and maintain a register of all residential properties and the persons liable for LPT in respect of those properties.
• Revenue may enter whatever particulars it considers appropriate about each property and its liable person(s), regardless of other registration obligations elsewhere in the Act.
• Revenue may assign a unique identification number to each residential property on the register.
• Where any information entered by Revenue on the register is shown to be incorrect, Revenue must amend or delete those particulars as appropriate.