Billy Timmins (Wicklow, Independent)
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62. To ask the Minister for Finance the position regarding payment of over valuation of a property in respect of a person (details supplied) in County Wicklow [47476/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that, where liable persons overpay their Local Property Tax (LPT) through an error or mistake in valuing their property, they should write to LPT Branch, Government Buildings, Ennis, Co Clare clearly setting out how the overpayment arose. They should also include relevant documentation in support of their revised valuation such as, for example, a copy of a professional valuation as at 1 May 2013, or documented information on property sales for comparable properties in the local area or any house price survey in the area reflecting values around 1 May 2013. In the case referred to by the Deputy, I am informed by Revenue that the person in question submitted his LPT1 Return on the 12 May 2013, which clearly indicated ‘Band 2’ (valuation €100,001 - €150,000) as the appropriate valuation band for his property. A payment of €56 was subsequently received on 9 July 2013 equating to exactly half the ‘Band 2’ amount due for 2013. No further correspondence was received from the taxpayer in relation to the valuation submitted, nor was any further payment received.

A letter subsequently issued from Revenue to the person in question on 18 October 2013, requesting payment of €225 for 2014, based on the ‘Band 2’ valuation.

Revenue has confirmed to me that if the person in question wishes to amend his valuation band downwards, he should follow the steps already outlined above. Once the relevant documentation is received, LPT Branch will make direct contact with him to discuss the issue. If it is confirmed that the correct band for his property is ‘Band 1’ rather than ‘Band 2’ then the excess payment can either be transferred as part payment to his 2014 liability or refunded to him.

Finally, the person can pay his LPT liability through the Post Office as suggested by the Deputy. Any subsequent adjustments that might arise can be made once the correct valuation band has been confirmed.