Revenue Operational Manual
Updated November 2014
Local Property Tax
[09-01] Appeals
1. Introduction
The Finance (Local Property Tax) Act 2012 (as amended) provides for a right of
appeal to the Appeal Commissioners against a variety of matters where there is a
difference of opinion on Revenue’s interpretation of the provisions of this Act or of
the facts of a particular case. This instruction is mainly concerned with the LPT
matters that can (and cannot) be appealed to the Appeal Commissioners. Guidance
material in relation to the general appeals process (based on provisions in the
Taxes Consolidation Act (TCA) 1997) is also relevant and should be consulted
before accepting and processing any appeals. This can be found in the Appeals
Manual that is published on Revnet as part of the Tax and Duty Manuals (Income
Tax, Corporation Tax and Capital Gains Tax.1)
The matters that can be appealed are discussed in sections 3 to 7 below. A Revenue
decision on a matter or an interpretation of the legislation with which a taxpayer
does not agree cannot be appealed unless there is a specific provision for an
appeal in the Finance (Local Property Tax) Act 2012 (as amended). The fact that a
particular matter cannot be formally appealed does not prevent a person seeking
clarification from Revenue on the matter. In addition, there are established procedures
in place for a taxpayer who wishes to avail of an internal review in relation to any
aspect of the way in which his/her tax affairs were handled by Revenue.2
In the case of a difference of opinion when dealing with matters that can be appealed,
every effort should be made to establish the full facts and to settle the matter by
agreement before proceeding with an appeal to the Appeal Commissioners.
2. Legislation
Part 9 of the Finance (Local Property Tax) Act 2012 (as amended) contains the
general provisions governing the appeal process and references to the relevant part of
the TCA 1997. Section 62 applies many of the provisions contained in Part 40 of the
TCA 1997 that apply in relation to appeals involving other taxes under Revenue’s
care and management. The particular matters that can be appealed are contained in the
part of the LPT Act that relates to the matter; the relevant statutory references are
specified in this instruction.
1
The Appeals Manual also contains material in relation to a further right of appeal to the Circuit and
High Courts in certain circumstances where Revenue (High Court only) or the appellant are dissatisfied
with a determination made by the Appeal Commissioners.
2 See Statement of Practice SP-GEN 2/99 Internal Review Procedures.
1
Revenue Operational Manual
Updated November 2014
Local Property Tax
3. Liable person
An appeal in relation to whether a person is a liable person in relation to a relevant
residential property differs from other appeals in that it requires a preliminary
determination on the matter to be made by Revenue. In seeking a determination, the
case made by a person that he or she is not a liable person is not an appeal as such, but
rather a necessary preliminary step before a formal appeal (if one is then required) can
be made to the Appeal Commissioners.
Section 33 of the Finance (Local Property Tax) Act 2012 (as amended) allows
Revenue to require a person to file a LPT return where it has reason to believe that the
person may be a liable person in relation to a particular residential property. Section
34 requires a person who has received a Revenue return but who does not consider
that he or she is a liable person to notify Revenue of this and to supply supporting
documentation to back up the claim. The person need not pay any LPT pending a
Revenue determination. However, if it is determined that the person is a liable person,
interest on late payment of LPT is calculated from the date on which the tax was
originally payable, i.e. 1 July 2013 for the 2013 liability and 1 January in each year
thereafter. Where the person is not satisfied with the Revenue determination on the
matter, he or she can then appeal that determination to the Appeal Commissioners. A
person who does not consider that he or she is a liable person cannot lodge an
appeal without first getting a determination from Revenue on the matter.
3.1 Valid grounds for requesting a Revenue determination
The ‘grounds’ for an appeal is essentially the basis of a person’s argument that, for
example, he or she is not a liable person. Section 34(1)(c) of the Finance (Local
Property Tax) Act 2012 (as amended) restricts the grounds on which a person can get
an (appealable) Revenue determination on whether he or she is a liable person to
matters contained in Part 2 (Residential property) or Part 3 (Liable person) of this Act.
This essentially means that the reason a person might not be a liable person will relate
to either a property or a person’s interest in a property, i.e.:


in relation to a property, whether it is a residential property on a liability date
or is specifically exempted from the charge to LPT, and
in relation to a person’s interest in a property, whether the person owns the
property or is the liable person for some other reason.
Therefore, some possible valid grounds for obtaining a Revenue determination that
the person is not a liable person are that:


The property does not come within the definition of “residential property”
because it is not suitable for use as a dwelling (section 3 of Part 2), for
example, because it is still being built on 1 May 2013 or it is totally derelict
and unfit for habitation,
The ‘property’ is a structure that is not permanently attached to the ground
(definition of “building”, which, although contained in Part 1, feeds into the
2
Revenue Operational Manual




Updated November 2014
Local Property Tax
definition of “residential property” and is therefore covered by section 3 of
Part 2),
The property is specifically exempted from the charge to LPT by reason of
one of the exemptions contained in sections 4 to 10B of Part 2,
The property is not situated in the State (section 3 of Part 2),
The person is a short-term tenant of a property and does not have a sufficient
interest in the property to be regarded as the liable person in accordance with
section 11 of Part 3, or
The person occupies a property along with the owner of the property but does
not have any interest in that property as required by section 11 of Part 3.
Some examples of invalid grounds for seeking a Revenue determination that the
person is not a liable person might be:


The person who owns a property in the State is not resident in the State
(residency is not a requirement for liability),
The property is not occupied as the person’s sole or main residence (all
residential properties are chargeable to LPT, whether occupied or not and
regardless of the reason for occupation).
A person who notifies Revenue that he or she does not consider himself or herself to
be a liable person should be advised whether or not Revenue considers this to be the
case. However, a person who does not have valid grounds for obtaining an
(appealable) Revenue determination should be advised of this and why this is the
case.
The valid grounds for obtaining a Revenue determination are discussed in more detail
in sections 3.1.1 to 3.1.3 below.
3.1.1 Buildings and residential properties
A building or a structure that does not come within the definition of a residential
property in section 2 of the Finance (Local Property Tax) Act 2012 (as amended) is
outside the scope of LPT. A “residential property” means any building or structure
which is in use as, or is suitable for use as, a dwelling and includes any shed,
outhouse, garage or other building or structure and any yard, garden or other land
appurtenant to or usually enjoyed with that building, save that so much of any such
yard, garden or other land that exceeds one acre shall not be taken into account for
the purposes of this definition”.
The key part of this definition from the point of view of determining whether a
property is a residential property is whether it “is in use as, or is suitable for use as, a
dwelling”. It is a question of fact whether the property is in use. However, it may be
more difficult to determine if the property is suitable for use as a dwelling (where it is
not actually in such use) as there will be an element of judgement involved.
A structure may be in use as, or be suitable for use as, a dwelling but may still be
outside the scope of LPT because it does not come within the definition of a
3
Revenue Operational Manual
Updated November 2014
Local Property Tax
“building”. A “building” is defined as excluding “a structure that is not permanently
attached to the ground, a vessel and a vehicle (whether mobile or not)”. Therefore, a
Revenue determination could relate to whether a structure is permanently attached to
the ground or whether it is a vessel or a vehicle.
Certain residential properties that are used for diplomatic purposes are outside the
scope of LPT because they have a general tax exemption contained in other
legislation. Therefore, a Revenue determination could relate to whether a particular
property is used for the required diplomatic purposes.
3.1.2 Exempt properties
Where a building or a structure comes within the definition of a residential property
on a liability date it is a “relevant residential property” and chargeable to LPT unless
it is specifically exempt. A person who considers that an exemption applies should
claim the exemption by filing the LPT return form and inserting the appropriate
exemption code on the return on a self-assessment basis. The person does not need to
notify Revenue that he or she does not consider himself or herself to be a liable
person.
If, at a later stage arising from its compliance activity, Revenue forms the view that
the exemption does not apply, Revenue will notify the person who has claimed the
exemption of its (appealable) determination on the matter. Where the person is not
satisfied with the Revenue determination on the matter, he or she can then appeal that
determination to the Appeal Commissioners, in which case the procedures described
in sections 3.4 and 3.5 below apply.
3.1.3 ‘Ownership’ of relevant residential property
Section 11 of the Finance (Local Property Tax) Act 2012 (as amended) sets out the
type of interest that a person must have in a relevant residential property to be a liable
person. This interest is an entitlement to immediate possession of the property or to
the rents or profits earned from the property for a period that may equal or exceed 20
years. The section is widely drawn and includes freehold interests, leasehold interests
in excess of 20 years and life interests. It also provides that trustees and the personal
representatives of a person who was a liable person are liable persons. The section
also ensures that a person who occupies a property and who, to all intents and
purposes, is the owner cannot avoid liability on the grounds that he/she has not
registered title. Therefore, liability is based on a very broad range of interests in a
property and it may happen that people who have interests other than full ownership
may notify Revenue that they do not consider themselves to be liable persons because
of a mistaken understanding of the statutory position.
Section 12 allows Revenue to make a rebuttable presumption that a person who
occupies a property or who receives rent from it is a liable person in relation to the
property. It would be expected that the person’s rebuttal would take the form of
producing evidence that the person does not have the required interest in the property
to make him/her a liable person. So, for example, a tenant occupying a property under
4
Revenue Operational Manual
Updated November 2014
Local Property Tax
a lease of less than 20 years would be expected to show that he/she was paying rent to
some other person.
3.2 Notifying Revenue that a person is not a liable person
There is no requirement to file a LPT return when notifying Revenue that a person
does not consider himself or herself to be a liable person in accordance with section
34 of the Finance (Local Property Tax) Act 2012, (as amended). However, there are
several other requirements, which are that:




The person must send a written notification to Revenue within 30 days of
the date on the Revenue notice requiring that person to file a LPT return,
The notification must explain why the person does not consider that he or
she is a liable person, which explanation must relate to whether the
property is a residential property/relevant residential property or the type
of interest, or absence of any interest, that the person has in relation to the
property,
The notification must be accompanied by any relevant documentation that
might support the person’s contention that he or she is not a liable person,
and
The notification must include any information in the person’s knowledge
or possession about another person who is, or who might be, a liable
person in relation to the property.
3.3 Time limit for requesting a Revenue determination
A person who does not consider himself or herself to be a liable person is required to
send a written notification to Revenue within 30 days of the date on the Revenue
notice to that person to file a LPT return.
The following material is either exempt from or not required to be published under the
Freedom of Information Act 1997.
[…]
3.4 Notification of Revenue determination
Based on the information provided by the person and on any other available
information, Revenue makes a determination on whether or not it considers the person
to be a liable person. A determination need not be based solely on the information
provided by a person in the original notification. Revenue may discuss the matter with
the person, request additional information, seek clarification on the information
provided and/or use alternative information sources as it considers appropriate. Every
effort should be made to establish the full facts before a determination is made.
5
Revenue Operational Manual
Updated November 2014
Local Property Tax
Revenue is required to notify a person of its determination. This applies both where a
person has specifically notified Revenue that he or she does not consider himself or
herself to be a liable person and where a person has claimed an exemption on a return
on a self-assessment basis with which Revenue does not agree. A determination
means a formal determination and not merely a response to a query and should
be clearly stated as such. A suggested form of wording is contained in the Annex to
this instruction along with other material that should be included in a notification. It is
not possible to provide a specific template as a Revenue determination has to address
the facts and circumstances of the particular case.
In the notification of its determination Revenue should state the reason for the
determination, i.e. why Revenue decided that the person is/is not a liable person. This
explanation should be reasonably comprehensive for a number of reasons. It may
serve to convince a person that the matter is clear-cut and there is little point in
proceeding with an appeal. It may also serve to clarify the matter for a person and
result in the submission of additional information that enables Revenue to issue a
revised determination. If an appeal proceeds, the Revenue explanation will be central
to any hearing before the Appeal Commissioners. Depending on the particular
circumstances, an explanation as to why Revenue considers that a person is not a
liable person may also be useful in obviating the need to request a further
determination where the person’s liability status subsequently changes in relation to a
later liability date.
The Revenue notification should advise the person of the next steps in the process.
These will depend on the particular circumstances and might be:




File a LPT return,
Pay LPT liability based on the person’s valuation of his or her property or
agree a phased payment arrangement with Revenue,
Claim a deferral, or
Lodge an appeal against the Revenue determination (this step requires the
payment of the Revenue estimate).
Where Revenue determines that a person is not a liable person, the person should be
advised that he or she does not have to take any action on receipt of the determination
until the following valuation date (i.e. 1 November 2016) or unless his or her
circumstances change in the meantime.
While the legislation envisages a single Revenue determination, Revenue may decide
to issue a revised determination where further information/clarification becomes
available that results in Revenue changing its view that the person is a liable person
and obviating the need for an appeal to the Appeal Commissioners.
There is no statutory time limit for Revenue to make its determination.
6
Revenue Operational Manual
Updated November 2014
Local Property Tax
3.5 Appeal to Appeal Commissioners
A person who does not agree with a Revenue determination may appeal that
determination to the Appeal Commissioners by giving written notice to Revenue
within 14 days of the date of the determination. The notice does not have to contain
the grounds for the appeal unless these are based on new facts and circumstances that
have not previously been notified to Revenue.
Unlike an appeal against a Revenue assessment, an appellant is not required to file a
LPT return or to pay the amount of his/her self-assessment before an appeal is
admitted. Instead, the amount stated in the Notice of Estimate must be paid pending
the determination of the appeal. However, it does not have to be paid upfront before
the appeal is accepted and may be paid by way of a phased payment arrangement. If
the Appeal Commissioners determine that the appellant is not a liable person, any tax
paid will be refunded.
The following material is either exempt from or not required to be published under the
Freedom of Information Act 1997.
[…]
After an appeal against a Revenue determination has been admitted, it proceeds in the
same way as an appeal against other taxes, including the possibility of settling the
matter by agreement between Revenue and the liable person. This is discussed briefly
in sections 8.2 and 9.3 below and further details can be found in the Appeals Manual
that is published on Revnet as part of the manual for Income Tax, Corporation Tax
and Capital Gains Tax.
7
Revenue Operational Manual
Updated November 2014
Local Property Tax
4. Amount of LPT liability
The amount of a person’s LPT liability will generally be based on the person’s selfassessment of a property’s chargeable value. A person cannot appeal his or her own
self-assessment of the liability. Where a person has not submitted a self-assessment,
liability is based on either the Revenue estimate or a Revenue assessment.
4. 1 Revenue estimate
Revenue included a notice of estimate containing an estimate of the LPT liability
when it issued the LPT returns. This estimate amount becomes due if the liable person
does not submit a self-assessment on or before the return filing date. The Revenue
estimate can be increased or decreased if Revenue subsequently considers that the
original estimate was too low or too high, respectively.
A Revenue estimate cannot be appealed but it can be displaced at any time by the
liable person’s self-assessment. A Revenue estimate is discharged where Revenue or
the Appeal Commissioners make a determination that a person is not a liable person.
4.2 Revenue assessment
Section 55 of the Finance (Local Property Tax) Act 2012 (as amended) allows
Revenue to make a Revenue assessment where:


a self-assessment or a Revenue estimate has not been made, or
a Revenue officer has reason to believe that the self-assessment that was made
was too low.
Where a self-assessment or a Revenue estimate has not been made, the likely Revenue
response will not be to make a Revenue assessment but, instead, to increase the
Revenue estimate, if one has already been made, or to make a Revenue estimate.
Therefore, in practice, a Revenue assessment will only be made where a Revenue
officer has reason to believe that the self-assessment that was made was too low.
Where a Revenue assessment is made, a notice of an assessment must be issued to the
liable person. A liable person can appeal a Revenue assessment (and an amended
Revenue assessment) in the same way as a taxpayer can appeal an income tax
assessment. An appeal, which must be notified in writing to Revenue within 30 days
of the date on the notice of assessment, is not allowed unless the liable person has
already filed a LPT return and paid, or arranged to pay, the amount of his or her selfassessment, or does so within the 30-day time limit. There is no statutory requirement
for a liable person to state the grounds of his or her appeal. However, an appeal
against a Revenue assessment will generally concern the valuation of a property.
Once a valid appeal against an assessment has been lodged, it proceeds in the same
way as an appeal against a determination – see paragraph 3.5.
8
Revenue Operational Manual
Updated November 2014
Local Property Tax
4.2.1 Time limit for making a Revenue assessment
There is a 4-year time limit on the making of a Revenue assessment unless the LPT
return that was filed did not contain a full and true disclosure of all matters necessary
for the establishment of the correct liability. A liable person who considers that this
time limit has been breached may lodge an appeal, which appeal takes the form of an
appeal against the Revenue assessment itself, in which case the procedures described
in section 4.2 above apply and the amount of the person’s self-assessment of his or
her LPT liability must be paid pending the determination of the appeal.
5. Claim for repayment of LPT
Section 26 of the Finance (Local Property Tax) Act 2012 (as amended) provides that a
person is entitled to a repayment of LPT, where tax is not due or would not have been
due but for an error or mistake made by the person. However, Revenue does not have
to make a repayment where:






A claim for repayment has not been made,
The claim for repayment is made more than 4 years after the end of the year in
which the relevant liability date fell,
A true and complete LPT return has not been filed,
Information reasonably required by Revenue to enable it to determine if the
repayment is due has not been provided by the liable person,
LPT, or a tax other than LPT, is due and payable by the liable person, or3
A return in respect of a tax other than LPT has not been filed.4
A liable person who is aggrieved by a Revenue decision not to make a repayment may
appeal that decision. An appeal is treated as if it was an appeal against a Revenue
assessment. Therefore, the aggrieved person must appeal the Revenue decision in
writing within 30 days of the date of that decision and the procedures described in
section 4.2 above apply.
6. Deferral
Where Revenue decides that a person is not eligible for a deferral, it must make a
formal determination on the matter and notify the person accordingly. This
determination can be appealed. The material contained in section 3.4 above in relation
to determinations as to whether a person is a liable person is also relevant in relation
to deferral determinations as is the material in the Annex to this instruction. In the
case of deferrals, the formal Revenue determination should be:
“Under section 135(1) of the Finance (Local Property Tax) Act 2012 (as amended),
I hereby notify you of my determination that you are not eligible for a deferral
3
4
Section 960H TCA 1997 (Offset between taxes) is applied to LPT.
Ibid.
9
Revenue Operational Manual
Updated November 2014
Local Property Tax
under section XX of this Act.” The relevant section, depending on the type of
deferral claimed should be inserted. These are:





Section 132 - gross income thresholds
Section 133 – gross income thresholds increased by mortgage payments
Section 133A – personal representatives of deceased liable person
Section 133B – formal personal insolvency arrangements
Section 133C – excessive financial hardship
The notification should also contain a comprehensive explanation of the reason for the
Revenue determination and advise the liable person of the option to appeal the
determination.
The same procedure applies whether the deferral is the type that is statutorily allowed
and claimed on a self-assessment basis or whether it must be specifically requested
and approved by Revenue in cases of potential hardship. An appeal must be made in
writing within 14 days of the date of the Revenue determination and must clearly state
the grounds for the appeal. The matter is then determined by the Appeal
Commissioners as if it was an appeal against a Revenue assessment which means that
the procedures described in section 4.2 above apply and the liable person’s selfassessment of the LPT liability must be paid pending the determination of the appeal.
7. Enquiries made by a Revenue officer
Section 141(2) of the Finance (Local Property Tax) Act 2012 (as amended) puts a 4year time limit on the right of a Revenue officer to make enquiries or take action in
relation to specified LPT matters. The 4-year period commences on 1 January after
the year in which the relevant liability date falls. Section 142 allows a person who is
aggrieved by any enquiry/action on the basis that it is in breach of the 4-year time
limit to lodge an appeal against the enquiry/action. Such an appeal is treated as if it
was an appeal against a Revenue assessment. Therefore, the aggrieved person must
appeal the Revenue decision in writing within 30 days of the date of the particular
enquiry/action, having filed the relevant LPT return and paid the amount of his or her
self-assessment. The procedures described in section 4.2 above apply. The Revenue
officer’s enquiries/actions must be suspended pending a determination by the Appeal
Commissioners.
10
Revenue Operational Manual
Updated November 2014
Local Property Tax
8. General appeal provisions
Provisions from the TCA 1997 governing the general operation of the appeals process
as it applies in relation to other taxes under Revenue’s care and management are
applied in the case of LPT appeals. Relevant guidance material is published on Revnet
as part of the Manuals for Income Tax, Corporation Tax and Capital Gains Tax. Some
of the more important provisions are discussed briefly below.
8.1 Refusal to allow appeal
Under Section 933(1) TCA 1997, where a Revenue officer is of the opinion that the
person who has lodged a notice of appeal is not entitled to do so, he or she is required
to notify the person in writing accordingly and to specify the grounds for refusing the
appeal. The notice of refusal should specify that the person has 15 days from the date
of the refusal to appeal the refusal. An appeal against a refusal to accept an appeal is
by way of notice in writing directly to the Office of the Appeal Commissioners and
not to Revenue. If the Appeal Commissioners find that the appeal should be admitted,
it takes its normal course as if notice of appeal had been lodged on time.
8.2 Settlement of appeal by agreement
Under Section 933(3) TCA 1997, an appeal against an assessment (and other appeals
that are treated in the same way as an appeal against an assessment) may be settled by
agreement between Revenue and the appellant. Where the agreement is not in writing,
the Revenue officer should confirm the terms of the agreement to the appellant in
writing and allow 21 days during which the appellant may repudiate or withdraw from
the agreement. Where an appellant decides not to proceed with an appeal, such
withdrawal should be in writing and is treated in the same way as an appeal settled by
agreement.
8.3 Application to admit a late appeal
An application to Revenue by a person to have a late appeal admitted is provided for
in section 933(7) TCA 1997. A notice of appeal not submitted on time is regarded as
submitted on time if it is submitted within 12 months of the date of the notice of
assessment, determination etc., and a Revenue officer is satisfied that the appellant
was unable to make an appeal within the necessary time limits because of absence,
illness or other reasonable cause and that the notice of appeal was thereafter made
without undue delay. If a late appeal is admitted, the same procedures apply as if it
had been made on time.
An appeal which is more than 12 months late may be admitted but only where the
Revenue officer has been furnished with such returns and information as would, in the
opinion of the Revenue officer, enable the appeal to be settled by agreement, and the
tax has been paid.
11
Revenue Operational Manual
Updated November 2014
Local Property Tax
Revenue must notify an appellant in writing where a late appeal application is refused
and should inform the appellant that within 15 days of being informed of the refusal,
he or she may request that the late appeal application be referred directly to the
Appeal Commissioners. If the Appeal Commissioners find that the appeal should be
admitted, then the appeal against the relevant assessment, determination etc. takes its
normal course as if it had been made on time.
9. Procedure for dealing with appeals
Although an appeal is to the Appeal Commissioners, the notification of intent to
appeal is made to Revenue. Staff must, therefore, establish if there is a valid appeal.
Where an appeal is valid and the matter cannot be settled by agreement with the
appellant, staff should arrange for completion of the form AH1 and list the appeal for
hearing by the Appeal Commissioners.
9.1 Action required on receipt of the notice of appeal
On receipt of the notice of appeal, a Revenue officer should:




date stamp the notice of appeal to have a record of its date of receipt,
enter the appeal in the register of appeals,
where appropriate, input a stop on the collection of tax relevant to the appeal,
and
acknowledge receipt of the appeal specifying the date received.
9.2 Establishing the validity of an appeal
The first requirement is to establish the point at issue, for example, the reason why
Revenue refused a deferral and not simply the act of refusal itself. The next step is to
identify whether or not an entitlement to appeal or a valid appeal exists in relation to
the point at issue. There is no basis for an appeal against differences of opinion arising
from correspondence or discussion between Revenue and a customer. Instead, a right
of appeal arises in the case of, for example, a notice of assessment or a formal
Revenue determination where the basis for the appeal is a particular provision in the
Finance (Local Property Tax) Act 2012 (as amended). One or more of the following
must have happened before a valid appeal can be lodged:




Revenue must have made a decision by reference to the provisions of section
26 on a claim to a repayment of LPT,
Revenue must have made a formal determination that a person is a liable
person in relation to a relevant residential property and notified the person of
its determination in accordance with section 34(2),
A Revenue officer must have made a Revenue assessment and given notice of
the assessment in accordance with section 56,
A Revenue officer must have amended a Revenue assessment and given notice
of the amended assessment in accordance with section 57,
12
Revenue Operational Manual



Updated November 2014
Local Property Tax
In relation to time-limit appeals under section 58, a Revenue assessment must
have been made more than 4 years after the end of the year in which the
relevant liability date fell,
Revenue must have made a formal determination that a liable person is not
eligible for a deferral and notified the person of its determination in
accordance with section 135,
A Revenue officer must have made an enquiry or taken an action under Part
13 and a liable person must consider that the enquiry/action was initiated more
than 4 years after the end of the year in which the relevant liability date fell.
Apart from having a statutory basis in the Finance (Local Property Tax) Act 2012 (as
amended) to be valid, an appeal must meet certain other requirements. A person must
notify Revenue in writing of the appeal and state what he or she is appealing. The
appeal notification must be within the statutory time limit, for example, within 30
days of the date on a notice of assessment (but see section 8.3 above in relation to late
appeals). There may be a requirement for a return to be submitted and for the selfassessed amount of LPT to be paid. There may be a requirement for the appeal
notification to specify the grounds of the appeal (as with an appeal against a notice of
a Revenue assessment). However, even where this is not a statutory requirement,
every effort should be made to establish the grounds of appeal at an early stage with a
view to seeking to resolve the matter in dispute.
9.3 Settlement of appeal by agreement
Having established the point at issue, a Revenue officer should consider whether the
matter can be resolved without going the appeal route, i.e. can the matter be settled by
agreement with the appellant. The matter can be discussed with the appellant who
should be asked to provide any further information that might be relevant in resolving
the matter, or in preparing for the appeal if it does not prove possible to come to an
agreement without recourse to the Appeal Commissioners.
13
Revenue Operational Manual
Updated November 2014
Local Property Tax
ANNEX
Material for inclusion in a notification of a Revenue determination as to whether
a person is a liable person
The matter of making, and notifying, a Revenue determination as to whether a person
is or is not a liable person is discussed in section 3 above. The headings below contain
suggestions on the various components that might be included in a notification of a
Revenue determination. It is not possible to provide a specific template as a Revenue
determination has to address the facts and circumstances of the particular case. The
formal determination itself is the most important component as this is what may be
appealed to the Appeal Commissioners.
Date
The date of the notification must be included as a person who wants to appeal a
Revenue determination is required to do so within 14 days of the date of the
notification.
Subject matter of notification
“Re: Revenue determination under section 34(2) of the Finance (Local Property Tax)
Act 2012 (as amended)”
Formal determination
“Under section 34(2) of the Finance (Local Property Tax) Act 2012 (as amended), I
hereby notify you of my determination that you are/are not (delete as appropriate) a
liable person in relation to the property situated at the address below in relation to the
liability date 1 May 2013/1 November 2014 (delete as appropriate).”
Reason for determination
The person should be advised of the reason for the particular Revenue determination,
i.e. why Revenue decided that he or she is/is not a liable person. This explanation
should be reasonably comprehensive, particularly where Revenue determines that the
person is a liable person.
Next steps where appeal not lodged
“If you accept this determination and do not wish to appeal it to the Appeal
Commissioners, you should now…” (Describe what the person is required to do, for
example, file a return and pay/ arrange to pay, claim a deferral if eligible. This will
depend on the particular facts and circumstances).
Right of appeal (where Revenue determines that the person is a liable person)
“If you do not agree with this determination, you may appeal to the Appeal
Commissioners by giving written notice of your intention to appeal within 14 days of
14
Revenue Operational Manual
Updated November 2014
Local Property Tax
the date of this notification. You should state the reason(s) you do not consider
yourself to be chargeable to LPT. You should send this notice to LPT Branch, P.O.
Box 1, Limerick. The Revenue Commissioners will then arrange to have your appeal
listed for hearing by the Appeal Commissioners. The Appeal Commissioners are an
independent body who adjudicate on disputes between the Revenue Commissioners
and taxpayers.
Before an appeal can be accepted you must….” (Describe what the person is required
to do, for example, file a return and pay/ arrange to pay. This, will depend on the
particular facts and circumstances. The person should be advised that any LPT paid
will be refunded if the Appeal Commissioners determine that he or she is not a liable
person.
You should note that the fact that a matter is being appealed does not affect the due
date for payment of the LPT liability. If it is determined that you are a liable person,
you will be charged interest where your LPT liability is not paid on time. LPT is
payable on 1 July 2013 for 2013 and on 1 January in each year thereafter. Interest is
calculated on the amount of any late payment (at the daily rate of 0.0219%) from
these payment dates until the date that payment is made. If it is determined that you
are not a liable person and you have paid LPT, the Revenue Commissioners will
repay this LPT (with interest), subject to you not having any other outstanding tax
liability.
15