Oireachtas Joint and Select Committees
Wednesday, 29 May 2013
Joint Oireachtas Committee on Finance, Public Expenditure and Reform
Property Tax: Discussion with Revenue
5:20 pm
Joe Higgins (Dublin West, Socialist Party) | Oireachtas source
My supplementary question to Ms Feehily may be a matter of legal interpretation, in which case she might be kind enough to send a written reply in due course. The Finance (Local Property Tax) Act 2012 provides that a residential property shall not, for the purposes of the Act, be regarded as a "relevant residential property" where it is not occupied as a dwelling. Part 3 of the Act includes a definition for liable persons. Section 28 states:
Will Ms Feehily clarify whether any property that is deemed not to be a relevant residential property is thereby exempt from having to be registered?
Subject to sections 29 and 31, every person who is a liable person shall be required to register as such with the Revenue Commissioners and for this purpose shall send to the Revenue Commissioners a statement in the form specified by the Revenue Commissioners of particulars relating to the person and the relevant residential property in relation to which the person is a liable person and those particulars may be entered in the register.
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