Written answers

Thursday, 5 December 2013

Department of Finance

Property Taxation Collection

Photo of Patrick O'DonovanPatrick O'Donovan (Limerick, Fine Gael)
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57. To ask the Minister for Finance the position regarding a deduction for local property tax in respect of a person (details supplied) in County Limerick; and if he will make a statement on the matter. [52288/13]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that “deduction at source” of Local Property Tax (LPT) from payments made by the Department of Social Protection was implemented for all individuals who selected that payment option with effect from 1 July 2013. In the case raised by the Deputy, Revenue has confirmed to me that while the person in question filed her return for 2013, she did not specify any payment option. As a consequence, Revenue was not aware of her preference and could not request the Department of Social Protection to commence deduction at source from her pension.

The Deputy will be aware that LPT is a self-assessed tax and the onus is on the person to ensure all statutory deadlines are met in regard to both filing and payment obligations. Failure to do so leaves the person liable to interest and/or penalty charges.

However, in this case Revenue is satisfied that the non-payment of the 2013 liability was due to innocent error and no additional costs will be levied. Revenue has also acknowledged that the person has met her obligations in respect of 2014 and has opted for deduction at source in this instance, which Revenue will instruct the Department of Social Protection to commence in January 2014.

Finally, Revenue has confirmed to me that given the circumstances of the case, a member of the LPT team will make direct contact with the person in the coming days to discuss her 2013 liability. The official will advise the person in regard to the available payment options and will assist the person in whatever way may be required.

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