Pat Deering (Carlow-Kilkenny, Fine Gael)
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66. To ask the Minister for Finance the reason local property tax liability is taken immediately from customers' bank accounts when the explanatory booklet clearly states payment will not be taken earlier than 21 July 2013, option 2. [24505/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the payment option mentioned by the Deputy is the ‘once off’ ‘Single Debit Authority’ (SDA). SDA operates like an electronic cheque and facilitates liable persons who wish to pay their LPT liability in one full payment, and is deducted directly from their bank account no earlier than 21 July 2013. For liable persons using the paper version of the LPT 1 the Single Debit Authority payslip is situated at the bottom of the Return.

Where a liable person selects this payment option when filing via the online version of the LPT Return, then he/she has the extra flexibility to input an earlier deduction date than 21 July. Revenue can only deduct the payment earlier than 21 July where the liable person has instructed them to do so.