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Local Property Tax Act 2012 (Number 52 of 2012)

39 Particulars to be included in a return.

The following particulars in relation to a relevant residential property at a liability date may be required to be included in a return—

(a) the address,

(b) the chargeable value,

(c) the unique identification number assigned to the property by the Revenue Commissioners,

(d) the name of the liable person,

(e) the name of the liable person’s spouse or civil partner, as the case may be,

(f) the liable person’s personal public service number or, in the case of a company, the tax reference number,

(g) the liable person’s address for correspondence,

(h) the name of the local authority in whose functional area the property is situated, and

(i) any other particulars that may be indicated in the return as being required for the purposes of determining a person’s liability to local property tax.