Finance (Local Property Tax) Act 2012 section 47

Making of Revenue estimate

Section 47 deals with the power of Revenue to make their own estimate of local property tax due on a residential property where, for example, the liable person has not filed a return.

• Revenue may make an estimate of the local property tax due on any residential property for any liability date — this is known as a "Revenue estimate".
• Revenue must notify the liable person of the estimate, its amount, and the circumstances in which it becomes due and payable.
• Where the liable person is required to file returns electronically, Revenue may satisfy the notification requirement by making the estimate available through electronic means and informing the person how to access it.
• The notification may be issued either before or after the return date for the year in question.