Finance (Local Property Tax) Act 2012 section 34

Claim that person not a liable person

Section 34 sets out the process by which a person who has been issued a notice by Revenue to file a local property tax return can challenge that requirement on the grounds that they are not a liable person.

• A person who receives a notice from Revenue requiring them to file an LPT return, but who does not consider themselves to be a liable person, must notify Revenue in writing within 30 days of the date of the notice.
• The written notification must include an explanation of why the person believes they are not liable, together with any relevant supporting documentation and any information they hold about who the actual liable person may be.
• Revenue will consider the notification, make a determination on whether the person is indeed a liable person for the property in question, and notify the person of that determination.
• If the person is dissatisfied with Revenue's determination, they may appeal to the Appeal Commissioners within 30 days of the date of the notice of the determination.