Oireachtas Joint and Select Committees
Thursday, 7 November 2013
Joint Oireachtas Committee on Finance, Public Expenditure and Reform
Local Property Tax: Discussion with Revenue
4:05 pm
Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source
The liability date is 1 January. What if we changed it to March? I am curious about Ms Feehily's remarks on risk. My understanding is that the tax is for 2014. If I use a service, go for a meal or so on, I pay before I leave the premises. I am not trying to oversimplify the matter, but the owner is happy because I have paid the bill on the way out. One can pay for other services during the period in question. I do not understand why the full payment must be paid on day one as opposed to through phased payments over the year. Would the current legislation allow the Revenue Commissioners to opt for 1 March?
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