Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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147. To ask the Minister for Finance if he will explain the way a joint owner of a house who has no communication at all with the other owner of the house should complete the local property tax form, when they are not in a position to follow the instructions in the booklet that read, if you are not the sole owner of the property, you should agree with the other owner(s) who is to complete and submit the return and pay the tax due. [21389/13]

Michael Noonan (Limerick City, Fine Gael)
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Local Property Tax (LPT) is a self-assessed tax and it is a matter for property owners to calculate the amount of LPT due based on their assessment of the market value of their property. Joint owners of a property are jointly and severally liable for the tax on the property. I am informed that the Revenue Commissioners issued one LPT Return for each residential property to the person that the Commissioners designated as the liable person for the property and only one Return should be filed for a property. Joint owners will be required to decide who will file the LPT Return and pay the tax. On the matter of communication between joint owners, owners will have had to put arrangements in place to address issues such as insurance, payment of utility bills and all other matters associated with the property jointly owned. The Revenue Commissioners would expect LPT to be handled in a similar manner.

Once the LPT Return is filed and the tax paid, this will discharge the LPT liability for the property. However, where no Return has been filed and no payment has been made by the relevant deadline, Revenue can pursue collection of the LPT from either owner.