Finance (Local Property Tax) Act 2012 section 44

Electronic delivery of returns

Section 44 sets out which liable persons must file their Local Property Tax returns electronically and confirms that the existing rules for electronic filing of tax returns apply equally to LPT returns.

• Persons who are liable for LPT on more than one residential property must file their returns electronically using Revenue's online system.
• Persons who are already required to file other tax returns electronically (mandatory e-filers under section 917EA of the Taxes Consolidation Act 1997) must also file their LPT returns electronically.
• Returns must be delivered using whatever electronic means Revenue makes available for this purpose, such as the Revenue Online Service (ROS).
• The existing rules governing acknowledgement and verification of electronically transmitted tax returns also apply to LPT returns filed electronically.