Thomas Pringle (Donegal South West, Independent)
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To ask the Minister for Finance the steps the Revenue Commissioners will have to take to recover penalties imposed on liable persons under the Finance (Property Tax) Act 2012; and if he will make a statement on the matter. [2146/13]

Michael Noonan (Limerick City, Fine Gael)
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The Finance (Local Property Tax) Act 2012 provides for a range of penalties to be imposed on liable persons for non-compliance with their obligations under the Act, such as failure to deliver a return to the Revenue Commissioners, or where a liable person knowingly makes a false statement on a return in order to reduce their liability to Local Property Tax (LPT). The Act also allows for penalties to be imposed for failure to deduct LPT at source from the liable person’s employment income or occupational pension or from certain Government payments, when directed to do so by the Revenue Commissioners. Where penalties provided for in the Act are imposed, they will be treated as an amount of tax due and will be recovered in the same way as an LPT liability amount using the existing powers and processes of the Revenue Commissioners in relation to the collection and enforcement of unpaid tax.

Finally, any LPT or monetary penalty that remains unpaid will become a charge on the residential property to which it relates, and will have to be discharged to Revenue on the sale or transfer of the property.