Seán Fleming (Laois-Offaly, Fianna Fail)
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207. To ask the Minister for Finance the position under the Finance (Local Property Tax) Act 2006 that requires employers and pension providers to provide a statement of deductions to be given to liable persons at the end of the year, the Minister for Agriculture, Food and the Marine to give a statement of deductions of local property tax to liable persons at the end of the year while the Minister for Social Protection is not obliged to provide a statement of deductions to liable persons from whose benefits the Department deducted the local property tax during the course of the year; the reason persons who pay their local property tax by deduction from their social welfare payment are not treated similarly to other categories of persons who make deductions from Government payments; and if he will make a statement on the matter. [49476/13]

Michael Noonan (Limerick City, Fine Gael)
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Part 10 of the Finance (Local Property Tax) Act 2012 (as amended) provides for payment of the Local Property Tax (LPT) by deduction at source from salary or occupational pension or from certain payments made by the Departments of Social Protection and Agriculture, Food and the Marine. I am informed by the Revenue Commissioners that where this payment method is chosen, the following provisions outline what a liable person can expect to receive in relation to an end of year statement of the amount of LPT deducted. Section 80 of the Act obliges an employer or pension provider to provide each employee or pension recipient with a statement showing the amount of LPT deducted from payroll during the year within 46 days after the end of that year. I am advised by the Commissioners that this statement of LPT deducted should be included on the annual P60 form which employers and pension providers are already required to provide to their employees/pension recipients under Regulation 27 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001).

In accordance with section 115 of the legislation, the Minister for Agriculture, Food and the Marine is obliged to provide each liable person with a statement showing, in respect of that year, the total amount of LPT deducted from the person’s net scheme payments. According to information supplied by Department of Agriculture Food and the Marine to the Revenue Commissioners, the statement of the amount of LPT deducted during the year will be shown separately on the “Annual Farmer Statement” that issues to farmers after the end of each calendar year.

Section 98 of the Act allows any person who paid their LPT by deduction of LPT from certain payments received from the Department of Social Protection to request a statement of the amount of LPT deducted from his/her Department of Social Protection payments. The Minister for Social Protection is obliged to comply with this request. The Commissioners further advise that this legislative provision was drafted in consultation with the Department of Social Protection.