Finance (Local Property Tax) Act 2012

PART 8

Revenue Estimates and Assessments

Making of Revenue estimate.

47.— (1) Without prejudice to any other action which may be taken, the Revenue Commissioners may estimate the amount of local property tax which they consider will be payable by a liable person or a person whom they have reason to believe is a liable person, in relation to a liability date (in this Act referred to as a “Revenue estimate”).

(2) Where a Revenue estimate is made under subsection (1), the Revenue Commissioners shall notify the person in respect of whom the Revenue estimate has been made—

(a) that the Revenue estimate has been made and of its amount, and

(b) that the Revenue estimate shall become due and payable in the circumstances specified in section 49 .

(3) Such a notification may be made to the person by the Revenue Commissioners either before or after the date which, with respect to the liability to pay local property tax in the year concerned, is the return date.