CCAB-I requests clarification on LPT self-assessment and calls for full integration of LPT into ROS

The CCAB-I recently wrote to the Chairman of the Board of the Revenue Commissioners, Niall Cody seeking clarification that Revenue will not seek to displace a LPT self-assessment made by a taxpayer based on Revenue guidelines where that taxpayer submits a return and pays LPT on time. This approach was previously stated in section 15 of the Local Property Taxes Act 2012 but was deleted in Finance (Local Property Tax) (Amendment) Act 2021. The CCAB-I notes that it is not clear why section 15 was removed given the fact that taxpayers depend on Revenue LPT guidance in 2021 as much as they did in 2013. The CCAB-I also asks Chairman Cody to fully integrate LPT into the ROS system so that accountants are not obstructed from supporting client with LPT issues such as surcharges. 

As set out in the letter, section 15 of the Local Property Taxes Act 2012 was a helpful provision which offered great clarity to LPT taxpayers as follows:

(1)       Subject to subsection (2), where a liable person—

(a)       makes a self-assessment in a return which is delivered on or before the relevant return date in accordance with guidelines referred to in subsection (3), and

(b)       pays the amount of the self-assessment,

the Revenue Commissioners shall not seek to displace the self-assessment by the making of a Revenue assessment.

(2)       Subsection (1) shall not apply in the case of a relevant residential property the chargeable value of which exceeds €1,000,000.

(3)       The Revenue Commissioners shall, as soon as may be after the passing of this Act, prepare and publish guidelines in relation to the matter of ascertaining the chargeable value of relevant residential properties.

However, section 23 Finance (Local Property Tax) (Amendment) Act 2021 deleted section 15 of the Local Property Taxes Act 2012. Various media articles quote Revenue spokespersons which appear to indicate that the spirit of section 15 continues to apply. However, it would be most helpful if Revenue could formally commit to continue to accept LPT self-assessments on the same terms as section 15.

LPT has been in operation for eight years and at this stage, it should be fully integrated into the ROS system. Accountants assisting clients with their LPT obligations currently must submit access requests to the LPT Branch providing written confirmation from the liable person that the accountant represents them for specific properties.