Robert Troy (Longford-Westmeath, Fianna Fail)
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To ask the Minister for Finance if he will introduce a system for persons to pay the household tax in instalments in view of the fact that he is not taking in the ability to pay clause on property; if he will allow persons who do not wish to defer, but have limited means, to pay in instalments; and if he will make a statement on the matter. [7791/13]

Brendan Griffin (Kerry South, Fine Gael)
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To ask the Minister for Finance if he will ensure that a wide range of instalment and payment options will be made available to persons who are liable to pay the property tax. [7775/13]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 117 and 120 together.

I am advised by the Revenue Commissioners that, commencing in March 2013, residential property owners will receive their Local Property Tax (LPT) Return from Revenue together with an LPT booklet, which will provide details of the payment options available to pay the tax. The LPT Return must be submitted and payment details provided to Revenue by 7 May, if using the paper return, and by 28 May if using Revenue’s online facility.

I am further advised by the Revenue Commissioners that a wide range of payment options is available to liable persons (including those who qualify for deferral but who wish to pay the tax), which will allow them to pay their LPT liability in full or by way of phased payments. Payment of LPT can be made in full by way of a Single Debit Authority, which is the equivalent of an electronic cheque; by using a debit or credit card online; or in cash through approved payment service providers. There will also be an option to pay the tax for 2013 in equal instalments over the period 1 July to 31 December 2013. Instalment payments can be made by way of deduction at source from employment, occupational pension income or from certain payments made by the Department of Social Protection and the Department of Agriculture, Food and the Marine, by direct debit or also in cash through approved payment service providers.

I am further informed by Revenue that, for 2013, the Single Debit Authority payment will be deducted from the nominated bank account on 21 July 2013. The timing of phased payments depends on the particular payment option chosen such that payments made by way of deduction at source will commence from 1 July 2013 onwards, whereas payments made by direct debit will commence on 15 July 2013 and will be deducted on the 15th day of each month thereafter and phased payments by cash through a payment service provider should be spread equally by the property owner over the period 1 July to 31 December 2013.

The Revenue Commissioners also advise that where any of the phased payment options is chosen, no additional administration or interest charge is imposed by Revenue. Normal transactional charges, however, may be levied by the property owner’s financial institution or by a payment service provider where the property owner chooses to make their payment via a Single Debit Authority, a debit or credit card, a direct debit or by way of cash payments.

Finally, I am satisfied that the range of payment options provided will allow liable persons choose whatever payment option suits their own particular circumstances.