Revenue eBrief No. 020/22

28 January 2022

Local property tax: amendment of TDMs Part 09-01 (Appeals) and Part 07-02 (Surcharge)

Two local property tax (LPT) Tax and Duty Manuals - Part 09-01 (Appeals) and Part 07-02 (Surcharge) - have been amended.

TDM Part 09-01 (Appeals) has been updated to reflect the appeals-related changes made by the Finance (Local Property Tax) (Amendment) Act 2021. These are:

• specific rights of appeal to the Tax Appeals Commission (TAC) against Revenue decisions to refuse a claim for exemption and to specify a designated liable person for a jointly-owned property,
• the making of appeals against certain assessments to the Land Values Reference Committee instead of the TAC where the matter in dispute involves the valuation of a property, and
• an exclusion from the restriction on ‘surcharge’ appeals for appeals against an income tax assessment that contains an LPT-generated surcharge where the grounds for an appeal relate to LPT non-compliance.

In addition, the position of long leases to local authorities or approved housing bodies is referenced at section 4.1.2. Summaries of the published TAC determinations to date have also been included with a link to the full determinations on the TAC website.

TDM Part 07-02 (Surcharge) has been updated as follows:

• a new section 7 has been included on appealing an assessment that contains an LPT-generated surcharge, and
• clarification has been added that the date on which an LPT-generated income tax surcharge is triggered can be an earlier date than the usual 31 October return filing date where an income tax return is filed before this date, and to correct example 2 in this regard.