Oireachtas Joint and Select Committees
Thursday, 25 January 2024
Public Accounts Committee
Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
9:30 am
Mr. Niall Cody:
Generally, the arrears are collected in full. If people did not pay the 2021 LPT in 2023, they owe money for 2021 and 2022 and we would collect the two payments. We have fairly extensive payment options. A lot of people pay by direct debit over the year without any interest charge. People pay through deduction at wages. When the LPT was introduced in 2013, we tried to make it as hard to avoid and as easy to pay as possible, with a number of payment options.
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