Finance (Local Property Tax) Act 2012 section 41B

Appeal against determination in respect of exemptions

Section 41B provides a right of appeal where Revenue determines that a property does not qualify for a claimed local property tax exemption.

• Where a liable person claims an exemption from local property tax in their return, Revenue may determine that the property does not meet the conditions for the exemption claimed.
• The exemptions that may be challenged under this process include those for properties subject to commercial rates, properties adapted for persons with disabilities, special needs accommodation, properties used by charities for recreational activities, properties affected by pyrite damage, properties of permanently incapacitated individuals, properties of North-South implementation bodies, and properties constructed using defective concrete blocks.
• Revenue must notify the liable person in writing of any determination that an exemption does not apply.
• The liable person may appeal Revenue's determination to the Appeal Commissioners within 30 days of the date of the written notification.