Enda Kenny (Mayo, Fine Gael) | Oireachtas source

First, I thank those who have paid their property charges for 2013 for the half-year that applies. As Deputy Martin will be aware, this property charge was introduced instead of income tax increases as an important element of growing the economy and funding local services.

It is important to clear up a number of matters here. The tax for 2014 is due in 2014. There is no legal obligation on anybody to pay any property charge for 2014 in the remaining weeks of this year. It does not prevent somebody from doing so, if he or she wishes.

I would remind Deputy Martin that section 119 of the Finance (Local Property Tax) Act 2012, as amended, sets out the dates for payment of the local property tax and for the year 2014, the payment due date is 1 January 2014. The legislation also makes provisions for property owners to pay the tax for 2014 in equal instalments over the period, 1 January 2014 to the end of December 2014.

The Minister for Finance has made it perfectly clear that the preference of the Government and the Department of Finance is to receive the payments for 2014 in 2014 and there are a number of options set out there by the Revenue Commissioners so that persons can give effect to that principle in the law, that the 2014 property tax is due in 2014 and not now. From this forum,-----

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