Revenue Note for Guidance
This section requires a rating authority, on receipt of a request from an inspector, to furnish the latest information in relation to rates for its rating area. The Revenue Commissioners will pay the expenses of the rating authority for this information at a rate not exceeding €2 for every hundred ratings.
(1) A “rating authority” —
(2) When requested to do so by an inspector, the secretary or clerk (or other person acting as such) of a rating authority must submit to the inspector true copies of the last county rate or municipal rate made by the authority for its rating area.
(3) The Revenue Commissioners are to pay for these copies, but the section states that the Revenue are not to pay more than €2 for 100 ratings.
(4) The rating authority is to allow inspectors and other officers acting in the execution of the Tax Acts access to, copies of or extracts from any survey, valuation or record used in determining a county rate or municipal rate.
Relevant Date: Finance Act 2019