Finance (Local Property Tax) Act 2012 section 48

Amendment of Revenue estimate

Section 48 deals with the power of the Revenue Commissioners to amend a Revenue estimate of local property tax where it is found to be incorrect.

  • Revenue may reduce an estimate if they are satisfied it is excessive
  • Revenue may increase an estimate if they are satisfied it is insufficient
  • Revenue must notify the liable person whenever an estimate is amended
  • The amendment power applies to estimates originally made under section 47

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