Local Property Tax Act 2012 (Number 52 of 2012)
59 Appeals against Revenue assessments.
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(1) Subject to subsections (2) and (3), a person aggrieved by a Revenue assessment may appeal against the assessment to the Appeal Commissioners on giving, within 30 days after the date of the notice referred to in section 56, notice in writing to the Revenue officer who gave the notice and Part 9 shall apply accordingly.
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(1) [5]>Subject to subsection (2)<[5][5]>Subject to subsections (1A) and (2),<[5], a person aggrieved by a Revenue assessment made on that person may appeal the assessment 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 notice of assessment.
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(1A) Notwithstanding subsection (1)—
(a) where the reason that a person is aggrieved by a Revenue assessment made on that person relates to the chargeable value assigned by a Revenue officer to a relevant residential property, the person may appeal the assessment in the manner prescribed by section 33 (as amended by the Property Values (Arbitrations and Appeals) Act 1960) of the Finance (1909-1910) Act 1910, and so much of Part I of that Act as relates to appeals shall apply to an appeal under this subsection, and
(b) no appeal shall lie under subsection (1) on any question relating to the chargeable value assigned by a Revenue officer to a relevant residential property.
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(2) A liable person [7]>may not appeal to the Appeal Commissioners<[7][7]>may not appeal under subsection (1) or (1A)<[7] until such time as the liable person has prepared and delivered the relevant return and paid the amount of local property tax contained in the self-assessment.
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(3) A Revenue officer shall refuse an application for an appeal unless the requirements of subsection (2) have been complied with within the time allowed by subsection (1) for giving notice of an appeal.
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(3) In default of an appeal, [8]>in accordance with subsection (1)<[8][8]>in accordance with subsection (1) or (1A)<[8], being made by a person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.
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(4) A Revenue officer may only amend a Revenue assessment after a liable person has prepared and delivered a return containing a self-assessment.
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(5) Where a liable person appeals against a Revenue assessment on the grounds referred to in section 58(3) and if, on hearing the appeal, the Appeal Commissioners determine
(a) that the Revenue officer was precluded from making the assessment, this Act shall apply as if that assessment had not been made,
or
(b) that the Revenue officer was not so precluded, the assessment shall stand, except to the extent that the assessment is the subject of a valid appeal on any other grounds.
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[2]
Substituted by F(TA)A15 sched2(5)(d)(i). With effect from 21 March 2016 per S. I. No 110 of 2016.
[3]
Substituted by F(TA)A15 sched2(5)(d)(ii). With effect from 21 March 2016 per S. I. No 110 of 2016.
[4]
Deleted by F(TA)A15 sched2(5)(d)(iii). With effect from 21 March 2016 per S. I. No 110 of 2016.
[5]
Substituted by F(LPT)AA21 s35(a). Applies only in respect of the year 2022 and each subsequent year.
[6]
Inserted by F(LPT)AA21 s35(b). Applies only in respect of the year 2022 and each subsequent year.
[7]
Substituted by F(LPT)AA21 s35(c). Applies only in respect of the year 2022 and each subsequent year.