|
Particulars to be included in a return.
|
39.— The following particulars in relation to a relevant residential property at a liability date may be required to be included in a return—
|
| |
(a) the address,
|
| |
(b) the chargeable value,
|
| |
(c) the unique identification number assigned to the property by the Revenue Commissioners,
|
| |
(d) the name of the liable person,
|
| |
(e) the name of the liable person’s spouse or civil partner, as the case may be,
|
| |
(f) the liable person’s personal public service number or, in the case of a company, the tax reference number,
|
| |
(g) the liable person’s address for correspondence,
|
| |
(h) the name of the local authority in whose functional area the property is situated, and
|
| |
(i) any other particulars that may be indicated in the return as being required for the purposes of determining a person’s liability to local property tax.
|