8 Claim for exemption

To claim an exemption from the local property tax, a liable person shall, following the issue of the certificate referred to in Regulation 6, notify the Revenue Commissioners and the notification shall-

(a) be in writing,

(b) include the liable person's name,

(c) include the liable person's personal public service number,

(d) confirm the address of the residential property in respect of which the certificate was issued,

(e) confirm the unique identification number assigned by the Revenue Commissioners to the residential property in respect of which the certificate was issued, and

(f) where applicable, shall include an election, under and in accordance with section 10A(5)(b) of the Act, for retrospective exemption in respect of the liability dates 1 May 2013 or 1 November 2013, as the case may be.