Oireachtas Joint and Select Committees

Thursday, 2 July 2015

Public Accounts Committee

2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners

10:00 am

Mr. Niall Cody:

No sense whatsoever. The only sense we would get of any of that is if it featured in a local paper or wherever and it happened to catch our eye. We have engaged fairly extensively with the local authorities about the practicalities of them paying their LPT and we have revised the IT system to make it easier. One of the areas in which we had a lot of work with the local authorities was where some of the houses were uninhabitable and the local authority might have had a plan to do them up or whatever but there was no clear focus. The toing and froing about the register went on for a considerable period of time. We do not know if they passed the charge on to the tenants. A similar situation applies to approved housing bodies; they are liable. A similar thing also applies in all landlord-tenant situations. The landlord is liable for the LPT. Whether the landlord passes it on in the rent or asks the tenant to pay for the charge, we do not know.