A key aspect of the work undertaken by Revenue for the Local Property Tax (LPT) was the development of a comprehensive Register of residential properties in the State. The Register was developed using data drawn from a range of sources including Revenue’s own databases, the Local Government Management Agency database and data from utility companies. Data from the various sources was cross-checked to ensure that the Register is as accurate as possible and work is still in progress to refine it. I am informed that while every effort has been made to correctly match residential properties to owners, in a small number of cases, some individuals were not included on the register and for that reason did not receive an LPT Return. The possibility of such instances occurring was acknowledged by the Chairman of the Revenue Commissioners in public statements that she has made in connection with the issue of LPT Returns.
While it is absolutely regretted that any omissions of this nature should occur, given the scale of the operation involved, there was always a likelihood that this would arise in some instances and I am very satisfied that as part of Revenue’s communications around the general issue of LPT Returns, the Commissioners sought to forewarn taxpayers and they have provided very clear guidance on the steps that should be taken in these cases.
In regard to the specific case, I commend the persons in question for taking the correct action to rectify the Revenue Register details in regard to their property. I have been advised by Revenue that the matters raised by the Deputy have been discussed by Revenue officials with the persons in question and resolved, and the Register has been correctly updated.