Finance (Local Property Tax) Act 2012 section 32

Evidence in legal proceedings

Section 32 deals with the use of Revenue officer certificates as evidence in legal proceedings relating to entries in the Local Property Tax register.

• A certificate signed by a Revenue officer can be used as evidence in any legal proceedings concerning the LPT register.
• The certificate may confirm that particular matters are recorded in the register, or that certain details were not entered in the register at any given time.
• There is no requirement to separately prove the authenticity of the Revenue officer's signature on the certificate.
• The certificate is accepted as evidence unless the opposing party can prove otherwise.