Oireachtas Joint and Select Committees
Wednesday, 29 May 2013
Joint Oireachtas Committee on Finance, Public Expenditure and Reform
Property Tax: Discussion with Revenue
4:30 pm
Ms Josephine Feehily:
While penalties are not strictly speaking at our discretion, the decision on when to activate them is something we take across all taxes on a care and management basis. Nobody will have a penalty imposed automatically without engagement from us. People will receive letters and reminders. If they persist, we will issue a formal penalty notice which they can appeal.