Finance (Local Property Tax) Act 2012 section 55

Making of Revenue assessment

Section 55 sets out the circumstances in which a Revenue officer may make a formal Revenue assessment for local property tax.

• Revenue may make an assessment where no self-assessment or Revenue estimate has been made
• Revenue may also make an assessment where it believes a self-assessment is insufficient
• This power overrides the normal rules on Revenue estimates and self-assessments becoming due and payable
• The power is subject to the statutory time limits for making assessments set out elsewhere in the Act