John McGuinness (Carlow-Kilkenny, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

79. To ask the Minister for Finance the reason the property tax is being withdrawn in respect of a person (details supplied) in County Kilkenny. [44090/13]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am informed by Revenue that a key aspect of the work undertaken in regard to Local Property Tax (LPT) was the development of a comprehensive register of residential properties in the State. During the development process, matching difficulties were encountered when drawing the various data sources together, and in some instances the information available was incorrect. As part of its comprehensive communications strategy, Revenue requested that any individual who received an LPT Return for completion in circumstances where he/she was not the liable person, make contact and clarify the correct details of the liable person. Revenue also clearly stated, that in circumstances where a person who incorrectly received a return and did not make contact to clarify the issue, then he/she would be liable for the tax.

Revenue also confirmed that, in the absence of the return, it would seek to collect the estimated amount that was included with the return using a number of enforcement options including mandatory deduction at source from income, pensions, or various other Government payments in accordance with Sections 64, 65, 66 and 67 of the Local Property Tax Act 2012 (as amended).

In regard to the specific case to which the Deputy refers, the difficulties occurred because the person in question did not make contact with Revenue on foot of either the original letter which issued with an LPT 1 Return in March 2013, or the subsequent reminder letter that issued in July 2013, to advise that she was not the liable owner of the property. The July reminder specifically advised the person of the imminent commencement of mandatory deduction at source from her income if she did not address the issue. Because the person still did not engage an instruction issued to her employer to commence deductions.

Revenue has now received confirmation of the correct liable person in regard to the specific property and the Property Register has been updated to reflect the details. Revenue has also issued instructions to cease the mandatory deductions and will shortly contact the person to arrange a refund of any monies deducted.