Finance Act 2015 was signed into law by the President on 21 December 2015 and is Act No. 52 of 2015. The Finance (Local Property Tax) (Amendment) Act 2015 (Act No. 50 of 2015) was signed on 20 December 2015 and the Finance (Tax Appeals) Act 2015 (Act No. 59 of 2015) was signed on 25 December 2015.

The Finance (Local Property Tax) (Amendment) Act 2015 defers the next valuation date for LPT to 2019 and also extends the LPT exemption for new properties for three years. The Finance (Tax Appeals) Act 2015 provides a new framework for the operation of the Appeals Commissioners.

The appointment of Mr Mark O’Mahony as an Appeals Commissioner was announced in November. It has been reported that Ms Lorna Gallagher was also recently appointed as an Appeals Commissioner.