Thursday, 12 December 2013
Department of Finance
Property Taxation Collection
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 building of the Property Register some matching difficulties were encountered when consolidating the various Government and non-Government data sources used, and in a small number of cases the linkage of properties to their relevant owners was not correct.
As part of its comprehensive LPT communications strategy, Revenue clearly stated that errors in the compilation of the Property Register were inevitable given the scale of the task and requested that anybody who received incorrect information in regard to their properties make contact via the LPT Helpline as soon as possible. Revenue stressed that non-engagement would lead to individuals being incorrectly made liable for LPT and as a consequence prone to enforcement activity, including mandatory deduction at source from salary or certain Government payments or pensions.
In regard to the case to which the Deputy refers, an LPT Return in respect of 2013 incorrectly issued to the daughter of the person in question in March 2013. The Return was subsequently sent back to Revenue indicating that she (the daughter) was ‘not the liable owner’, but no details were provided confirming the identity of the correct owner. The daughter also returned a compliance reminder letter that issued to her on 18 October again stating that she was ‘not the liable owner’ and also again making no reference to the correct owner.
Revenue has confirmed to me that it has recently made contact with the person to confirm the liable person in respect of the property in question and on the basis of the conversation has removed the daughter from the Property Register. The person is now correctly linked to the property and has also selected her payment options in respect of both 2013 and 2014.