Finance (Local Property Tax) Act 2012 section 51

Claim by person notified of estimate that he or she is not a liable person

Section 51 deals with the discharge of a Revenue estimate where a person successfully claims that they are not a liable person for Local Property Tax purposes.

• A person who receives a Revenue estimate may formally notify Revenue that they do not consider themselves to be a liable person.
• The claim is made in accordance with Section 34 of the Act, which provides the procedure for such notifications.
• Either the Revenue Commissioners or the Appeal Commissioners may determine that the person is indeed not a liable person.
• Where such a determination is made, the Revenue estimate issued in relation to that person is discharged and ceases to have effect.