The Revenue Commissioners maintain a register of properties for the purpose of the tax.\u00a0 Each is assigned a unique ID number.\u00a0 Persons are liable to register in the first instance.<\/p>\n
Revenue compile the register or reference to various sources including tax numbers, NPPR details, PRTB details and \u00a0utility providers record.\u00a0 Revenue notified the relevant persons.\u00a0 However those who were not notified or given particulars were obliged to register.<\/p>\n\n
\n <\/div>\n\n","protected":false},"excerpt":{"rendered":"
Liable Person The liability date for each year is 1 November in the preceding year. A person, who does not consider himself or herself to be a liable person, can apply for a Revenue determination on the matter of liability. There is a right of appeal against Revenue\u2019s refusal of a claim for exemption. Liable […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[111],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/22369"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=22369"}],"version-history":[{"count":6,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/22369\/revisions"}],"predecessor-version":[{"id":30769,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/22369\/revisions\/30769"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=22369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=22369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=22369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}