Link Report

“local property tax number” means the unique identification number assigned to a residential property by the Revenue Commissioners under section 27 of the Finance (Local Property Tax) Act 2012 and ‘residential property’ has the same meaning as in section 2 of that Act;

“local property tax number” means the unique identification number assigned to a residential property by the Revenue Commissioners under section 27 of the Finance (Local Property Tax) Act 2012 and ‘residential property’ has the same meaning as in section 2 of that Act;

“local property tax number” means the unique identification number assigned to a residential property by the Revenue Commissioners under section 27 of the Finance (Local Property Tax) Act 2012 and ‘residential property’ has the same meaning as in section 2 of that Act;

(e) any Minister of the Government who, or any health board, local authority who, or the Health Service Executive or any local authority (within the meaning of section 2(2) of the Local Government Act, 1941) for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) or other board or authority, or other similar body, established by or under statute which, makes any payment either in the nature of or for the purpose of rent or rent subsidy in relation to any premises to prepare and deliver to the inspector a return containing—

(e) any Minister of the Government who, or any health board, local authority who, or the Health Service Executive or any local authority (within the meaning of section 2(2) of the Local Government Act, 1941) for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) or other board or authority, or other similar body, established by or under statute which, makes any payment either in the nature of or for the purpose of rent or rent subsidy in relation to any premises to prepare and deliver to the inspector a return containing—

(i) in the case of an individual, the individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005, and

(i) in the case of an individual, the individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005, and

(2) For the purpose of obtaining particulars of profits or gains chargeable to tax under Case IV or V of Schedule D by virtue of Chapter 8 of Part 4, including, in the case of persons referred to in paragraph (d), of income which would be chargeable to tax under Case V of Schedule D if it had arisen in the State, the inspector may by notice in writing require—

“lease”, “lessee” and “rent” have the same meanings respectively as in Chapter 8 of Part 4;

(2) For the purpose of obtaining particulars of profits or gains chargeable to tax under Case IV or V of Schedule D by virtue of Chapter 8 of Part 4, including, in the case of persons referred to in paragraph (d), of income which would be chargeable to tax under Case V of Schedule D if it had arisen in the State, the inspector may by notice in writing require—

“lease”, “lessee” and “rent” have the same meanings respectively as in Chapter 8 of Part 4;

(2) For the purpose of obtaining particulars of profits or gains chargeable to tax under Case IV or V of Schedule D by virtue of Chapter 8 of Part 4, including, in the case of persons referred to in paragraph (d), of income which would be chargeable to tax under Case V of Schedule D if it had arisen in the State, the inspector may by notice in writing require—