Finance (Local Property Tax) Act 2012 section 59

Appeals against Revenue assessments

Section 59 sets out the rules and time limits for appealing a Revenue assessment of local property tax, including the different appeal routes depending on the nature of the dispute.

• A person who disagrees with a Revenue assessment may appeal to the Appeal Commissioners within 30 days of receiving the notice of assessment.
• Where the dispute relates specifically to the chargeable value assigned to a property by a Revenue officer, the appeal must instead be made to the Land Values Reference Committee, not the Appeal Commissioners.
• No appeal of any kind may be made until the liable person has filed the relevant LPT return and paid the amount of local property tax shown in the self-assessment.
• If no appeal is made within the 30-day time limit, the Revenue assessment becomes final and conclusive.