Finance (Local Property Tax) Act 2012 section 60

Claim that person not a liable person

Section 60 deals with the procedure that applies when a person who has received a notice of assessment believes they are not liable for local property tax.

• A person who receives an LPT notice of assessment but believes they are not a liable person can challenge that liability.
• The person is treated as though Revenue had formally required them to prepare and deliver an LPT return under the return-filing rules in Part 7 of the Act.
• All the Part 7 procedures apply, including the obligation to deliver a return and the process for claiming non-liability, with the date of the notice of assessment standing in as the relevant reference date.
• This means the person must respond within the timeframes set out in Part 7, and the consequences for failing to do so will also apply from the date of the notice of assessment.