Finance (Local Property Tax) Act 2012 section 42

One return in respect of jointly owned property

Section 42 deals with the requirement that only one local property tax return is filed where a residential property is jointly owned by two or more liable persons.

• Where two or more persons are liable for LPT on a property, only one return is required, filed by the designated liable person determined under section 43.
• The filing of that single return satisfies the obligations of all other liable persons and is binding on them.
• If more than one return is filed and one is from the designated liable person, Revenue will notify the other filer(s) that the designated person's return has been received.
• If more than one return is filed but no designated liable person has been determined, Revenue will designate one, and that person's return will bind all other liable persons.