Finance (Local Property Tax) Act 2012 section 54

Revenue assessment

Section 54 sets out the basis on which a Revenue officer may make an assessment of local property tax, including how it interacts with prior payments, multiple properties, and other forms of assessment.

• A Revenue officer may assess any person who is, or is believed to be, liable to local property tax, based on the officer's best judgement of the amount properly due for a given liability date.
• The assessment must take into account any local property tax already paid to Revenue before the assessment is made.
• A single Revenue assessment may cover more than one residential property, but where it does, the tax due on each individual property must be shown separately.
• Once a Revenue assessment is made, the amount it contains is the amount due and payable — it overrides any figure in a self-assessment or a Revenue estimate.