Finance (Local Property Tax) Act 2012 section 29

Registration by delivery of return

Section 29 provides that a liable person's obligation to register with Revenue can be fulfilled by including the required particulars in their local property tax return.

• Liable persons must register with Revenue for local property tax (LPT) purposes under section 28
• This registration obligation is treated as satisfied if the required particulars are included in an LPT return
• No separate registration step is needed where the return contains all the necessary details about the person and the property
• This simplifies the compliance process by combining registration and return filing into a single action