Finance (Local Property Tax) Act 2012 section 30

Notification of changes

Section 30 requires the liable person to notify Revenue promptly of any changes to their registration details.

  • Where any of the particulars provided at registration change, the liable person must notify Revenue.
  • Notification must be made as soon as possible after the change occurs.
  • The revised particulars must be communicated to the Revenue Commissioners.
  • This obligation applies to the same person who was required to register under section 28.

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