Finance (Local Property Tax) Act 2012 section 31

Joint owners of property

Section 31 deals with the registration obligations where a residential property has two or more joint owners who are liable for local property tax.

• Where a property has two or more liable persons, only one person needs to register with Revenue for local property tax purposes.
• The person who registers is the "designated liable person" as determined under Part 7 of the Act.
• Once the designated liable person has registered, the other joint owner(s) are relieved of the obligation to register.
• This prevents duplicate registrations for the same property where there are multiple liable persons.