Revenue has amended its Tax and Duty Manuals for LPT relating to appeals and surcharges.
In relation to appeals, the changes reflected amendments introduced by Finance (Local Property Tax) (Amendment) Act 2021. Regarding surcharges, a new section has been included on appealing an assessment that contains an LPT-generated surcharge and the manual also clarifies the position for long leases to local authorities or approved housing bodies.
Revenue eBrief No. 020/22 has more details.
LOADING...