Finance (Local Property Tax) Act 2012 section 40

Self-assessment and signed declaration

Section 40 sets out the requirements for self-assessment and a signed declaration that must be included with every local property tax return.

• Every local property tax return must include a self-assessment of the LPT due.
• The self-assessment must be made by, or on behalf of, the liable person to whom the return relates.
• The format of the self-assessment must follow whatever form Revenue specifies.
• The return must also include a signed declaration by the person who prepared it, confirming that the return is correct to the best of their knowledge and belief.