Finance (Local Property Tax) Act 2012 section 36

Preparation and delivery of return by person acting under authority

Section 36 allows a Local Property Tax return to be prepared and delivered by an authorised agent on behalf of the liable person.

• An LPT return may be prepared and filed by someone acting under the authority of the liable person, such as a tax agent or accountant.
• A return filed by an authorised agent is treated in law as if it had been prepared and delivered by the liable person themselves.
• Any action that the liable person is required or permitted to take under the LPT returns provisions may instead be carried out by their authorised agent.
• This authority operates regardless of the provisions requiring Revenue to issue return notices or obliging the liable person to file returns directly.