Revenue eBrief No. 51/17

01 June 2017

Local property tax appeals

The Local  Property Tax (LPT) Appeals Manual has been updated to reflect the  changes made to the appeals process by Finance (Tax Appeals) Act 2015. This  manual deals with the making of a determination as to whether or not a person  is a liable person for LPT purposes and how to appeal against such a  determination and other LPT appealable matters. It 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.