Finance (Local Property Tax) Act 2012 section 37

Company returns

Section 37 sets out who is responsible for preparing and delivering local property tax returns where the liable person is a company.

• Where the liable person is a company, the company secretary must prepare and deliver the LPT return.
• The obligation falls on the secretary personally, not on the company as a whole.
• For foreign companies not registered in the State, the definition of secretary is extended to include an agent, manager, factor or other representative.
• This ensures there is always an identifiable individual responsible for the company's LPT compliance obligations.