Finian McGrath (Dublin North Central, Independent)
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95. To ask the Minister for Finance if there are any common sense ways of paying the property tax for those unemployed and on social welfare and or disability benefits. [23401/13]

Michael Noonan (Limerick City, Fine Gael)
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As I have previously informed the House on a number of occasions, for individuals on low incomes the Finance (Local Property Tax) Act 2012 (as amended) provides for a system of deferral arrangements for owner-occupiers. A person whose only income source is from the Department of Social Protection (DSP) qualifies for deferral. A person who qualifies for full deferral can opt to defer 100% of the LPT liability. A person who qualifies for part deferral can opt to defer 50% of the liability and must pay the balance of LPT. Interest will be charged on LPT amounts deferred at a rate of 4% per annum. Full details of all deferral options are outlined in the Guidelines on Deferral or Part Deferral of Local Property Tax, which are available on Revenue's website, www.revenue.ie.

The simplest and most straightforward way for some DSP payment recipients to pay their LPT liability is through deduction at source from certain payments that they receive from the Department. The relevant payments are: State Pension (Contributory); State Pension (Non-Contributory); Widow/widower's or Surviving Civil Partner's Contributory Pension; Widow/widower's or Surviving Civil Partner's Non-Contributory Pension; State Pension (Transition); One Parent Family Payment; Invalidity Pension; Carer's Allowance; Disability Allowance; and Blind Pension.

There are no fees or charges associated with deduction at source and the property owner simply indicates their payment preference on the online LPT Return form. It should be noted that Section 92(2) of the Finance (Local Property Tax) Act 2012 (as amended) provides that the LPT deduction may not reduce the net scheme payment below the Supplementary Welfare Allowance (SWA) rate, which is currently €186 per week.

For someone who is temporarily unemployed the deferral option may be the most appropriate approach pending a change in his or her circumstances. It may suit them to pay the tax in cash through one of the three approved payment service providers who are An Post TaxPay, Payzone and Omnivend. A transaction fee will be charged by the service providers concerned. Alternatively, the liable person can use direct debit through a bank or credit union to make equal monthly payments of their LPT liability. The financial institution involved may charge a transaction fee for this option. Details of the full range of payment options are available on Revenue's website, www.revenue.ie.