Eoghan Murphy (Dublin South East, Fine Gael)
Link to this: Individually | In context | Oireachtas source

84. To ask the Minister for Finance if it is his intention to request the Revenue Commissioners to issue receipts to those paying the property tax in 2013 so as to ensure complete records for the purposes of future house sales and so on and that receipts are being issued for 2014. [54869/13]

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

I am advised by Revenue that receipts are available in all circumstances where a person pays Local Property Tax (LPT) via its online service. However, since July 2011 paper receipts are no longer issued in respect of tax payments. This decision was taken on the basis that the vast majority of taxpayers conduct business with Revenue via its online service. The online service facilitates direct access to payment information and therefore customers have no need for a paper receipt. The change has resulted in significant cost savings in terms of postage, stationery and staff resources. While customers who pay and file using the paper LPT Return do not receive manual receipts, they have evidence of payment through their own financial institution records. This arrangement now also applies to LPT, and customers who file online receive an electronic acknowledgement and have ongoing access to their return and payment details. The only exception in regard to paper receipts is where a person pays LPT online through the telephone Helpline 1890 200 255. In such circumstances a paper acknowledgement issues within two weeks.

I am also advised that where customers pay via third party payment services providers (An Post, Omnivend and Payzone) they receive receipts for each payment made.

On the provision of LPT payment clearance in the context of property sales, I am informed that Revenue provides a ‘look up’ facility to vendors or their representatives via online access to the relevant LPT return and payment details.

This service, which is fully secure, provides solicitors/agents with instant access to the LPT data of clients. The security aspect is controlled through the use of various access codes, which are provided to the solicitor/agent by Revenue (through the online system) or by the property owner. Alternatively, the property owner can access his/her own LPT payment and return history and print copies of the details for the solicitor/agent. Where the access codes are not readily available for any reason the property owner can contact the LPT Branch at 1890 200 255.

I commend Revenue for providing this secure digital facility to enable the conveyancing process to proceed seamlessly. When combined with Revenue’s eStamping system, this provides a modern and secure digital platform to facilitate timely compliance with tax obligations arising as a result of the transfer of residential properties. I strongly support Revenue’s approach to eservices which is fully in accordance with the Government’s digital strategy.

Finally I am advised that comprehensive guidelines on LPT obligations in the context of property sales or transfers are available on the Revenue website. Instructions for solicitors/agents on how to access the ‘look up’ service are also available on the website at: .