Finance (Local Property Tax) Act 2012 section 28

Obligation to register

Section 28 requires every person liable for local property tax to register with the Revenue Commissioners by providing specified particulars about themselves and their property.

• Every person liable for local property tax (LPT) must register with the Revenue Commissioners.
• The liable person must submit a statement of particulars about themselves and the relevant residential property.
• The statement must be in the form specified by the Revenue Commissioners.
• The particulars provided may be entered into the register maintained by the Revenue Commissioners.