Tax Appeals Commission determination 39TACD2026 regarding Local Property Tax, 2026

• Administrative Decision Number: 39TACD2026
• Year: 2026
• Subject Matter: Local Property Tax
• Respondent: The Revenue Commissioners

AN COIMISIÚN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

39TACD2026

2

Contents

Introduction ........................................................................................................................... 3

Background ........................................................................................................................... 3

Legislation ............................................................................................................................. 3

The Finance (Local Property Tax) Act 2012, as amended (“the LPT Act”) ......................... 3

The Registration of Title Act, 1964, as amended (“the Registration of Title Act”) ............... 6

Evidence and Submissions ................................................................................................... 7

Appellant’s oral evidence ................................................................................................... 7

Appellant’s submissions .................................................................................................... 8

Respondent’s submissions ................................................................................................ 8

Material Facts ....................................................................................................................... 9

Analysis .............................................................................................................................. 10

Burden of proof ................................................................................................................ 10

The Commissioner’s jurisdiction ...................................................................................... 11

Substantive issues........................................................................................................... 12

Liable person ............................................................................................................... 13

Designated liable person .............................................................................................. 14

Determination ..................................................................................................................... 15

Notification .......................................................................................................................... 16

Appeal ................................................................................................................................ 16