Bernard Durkan (Kildare North, Fine Gael)
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To ask the Minister for Finance the procedure to be followed in the case of a person (details supplied) in County Kildare in respect of deferral of the local property tax; and if he will make a statement on the matter. [16278/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that, based on the information supplied by the Deputy, it appears that the person in question qualifies for a full deferral of LPT. The person can claim full deferral by simply entering “1” in the Box under Option 6 on the back of the LPT 1 Return and sending the completed form to LPT Branch, PO Box 1, Limerick, or alternatively by submitting the Return on-line at www.revenue.ie. By doing so he/she is declaring that he/she satisfies the relevant conditions for deferral, as set out in Chapter 12 of Revenue’s booklet ‘Your Guide to Local Property Tax’, and is entitled to claim full deferral on that basis. The qualifying criteria for a full deferral of LPT, based on the circumstances outlined by the Deputy requires that the property must be the sole or main residence of the person and that his/her gross income does not exceed €15,000.

However, it should be noted that the deferred tax, including interest, will become a charge on the property until the payment is satisfied. If the property is sold or transferred any outstanding LPT charges would have to be satisfied at that point. The interest will be charged on the deferred amounts from the due date of payment until such time as it is paid, at a daily rate of 0.011%, which equates to 4% per annum.