Finance (Local Property Tax) Act 2012 section 46

Returns by agents and lessees

Section 46 gives Revenue the power to require property agents, lessees and occupiers to provide information about residential properties and their owners for local property tax (LPT) purposes.

• Revenue may serve a notice on any person who manages residential properties, arranges lettings, or receives rent, requiring them to provide details including the property address, the owner's name and address, and any other specified particulars.
• Revenue may also serve a notice on any lessee or occupier requiring them to provide information about the terms of their lease or occupation and the identity of the lessor or the person who permitted their occupation.
• A notice may only be served where Revenue have reasonable grounds to believe the person is likely to hold information relevant to establishing someone's LPT liability.
• A person who fails or refuses to comply with a notice is liable to a penalty of €1,000.