Finance (Local Property Tax) Act 2012 section 39

Particulars to be included in a return

Section 39 specifies the information that a liable person may be required to include in a local property tax (LPT) return.

• The return must include the property address, its chargeable value, and the unique identification number assigned by Revenue.
• The liable person's name, their spouse's or civil partner's name, and the liable person's PPS number (or tax reference number for a company) must be provided.
• The return must also state the liable person's correspondence address and the local authority area in which the property is situated.
• Revenue may require any additional information it considers necessary to determine a person's liability to LPT.