Finance (Local Property Tax) Act 2012 section 39A

Particulars in relation to use of dwelling

Section 39A allows Revenue to require additional information in a local property tax return about whether and how a residential property is being used on the valuation date.

• Revenue may ask whether the property is the liable person's sole or main residence
• Revenue may ask whether the property is in use as a dwelling on the valuation date
• Where the property is not in use as a dwelling, Revenue may ask how long it has been unoccupied and the reason why
• Any information collected under this section can only be used for compiling statistical information about unoccupied residential properties in the State