Finance (Local Property Tax) (Amendment) Act 2021

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Claim for exemption under Part 2 of Principal Act

32. The Principal Act is amended by the insertion of the following sections after section 41:

“Return in relation to exemptions

41A. Where, for the purposes of the application of one or more of sections 4, 5, 7, 7A, 10A, 10B, 10C and 10D in respect of a relevant residential property, a liable person forms the view that such relevant residential property should not, in accordance with one or more of those sections, be regarded, for the purposes of section 16(1), as a relevant residential property, the liable person shall specify in the return the section or sections, as the case may be, in accordance with which the property should not be so regarded.

Appeal against determination in respect of exemptions

41B. (1) Where—

(a) in accordance with section 41A, a liable person specifies one or more of sections 4, 5, 7, 7A, 10A, 10B, 10C and 10D in a return, and

(b) the Revenue Commissioners make a determination that the relevant residential property concerned does not meet the conditions in the section or sections specified,

the Revenue Commissioners shall notify the liable person in writing of their determination.

(2) A liable person who is aggrieved by a determination referred to in subsection (1) may appeal the determination to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notification issued under subsection (1).”.