Finance (Local Property Tax) Act 2012

F95[Appeal against determination in respect of exemptions

41B

41B.(1) Where

(a) in accordance with section 41A, a liable person specifies one or more of sections 4, 5, 7, 7A, 10A, 10B, F96[10C, 10D and 10E] 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 withsection 949I of the Act of 1997, within the period of 30 days after the date of the notification issued under subsection (1).]

Annotations

Amendments:

F95

Inserted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 32, commenced on enactment. This amendment applies only in respect of the year 2022 and each subsequent year as provided by s. 3(e).

F96

Substituted (21.07.2025) by Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), s. 12(e), S.I. No. 341 of 2025.