Revenue published an updated manual covering the procedures for making and appealing a determination that a person is the “liable person” for a property for LPT purposes.

For LPT purposes, the liable person is responsible for completing and submitting the LPT return and paying the tax due. Liable persons includes owners of Irish residential property, regardless of whether they live in Ireland or not, holders of a life-interest or a long-term right of residence in a residential property, landlords where the property is rented under a short-term lease (for less than 20 years), personal representatives, trustees, and a person who occupies the property on a rent-free basis.

The Local Property Tax (LPT) Appeals Manual is updated to reflect the changes made to the appeals process by the Finance (Tax Appeals) Act 2015 and should be read in conjunction with the general Tax and Duty Appeals Manual which deals with the appeals process for all of the taxes and duties under Revenue’s care and management, including LPT.