Finance (Local Property Tax) Act 2012 section 62

Application and modification of Part 40 of the Act of 1997

Section 62 applies the existing income tax appeals framework (Part 40 of the Taxes Consolidation Act 1997) to local property tax disputes, with certain necessary modifications.

• The appeals provisions that already exist for income tax under Part 40 of the Taxes Consolidation Act 1997 are extended to cover local property tax matters.
• Where those appeal provisions refer to income tax concepts, they are to be read as referring instead to the equivalent local property tax concepts — for example, references to "assessments" or "chargeable persons" are adapted accordingly.
• The Tax Appeals Commission handles appeals against local property tax determinations in the same way it handles income tax appeals, subject to any necessary modifications.
• This approach ensures that liable persons have a familiar and consistent right of appeal, using established procedures rather than an entirely new appeals process.

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