Dan Neville (Limerick, Fine Gael)
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111. To ask the Minister for Finance if he will issue the appropriate documentation in respect of property tax to a person (details supplied) in County Limerick. [55367/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that they issued letters in late October 2013 to certain property owners concerning their 2014 Local Property Tax (LPT) obligations. Those contacted were property owners who filed their 2013 LPT Returns and paid their liabilities by lump sum or by way of regular cash payments. Revenue further advised me that it did not write to certain other categories of property owners, including those on phased payment arrangements and those who had not filed Returns in respect of 2013.

In the case raised by the Deputy, I am advised the difficulties arose because, while the person in question made payments amounting to €120 in respect of the 2013 'half year' liability he did not file an LPT Return and for that reason did not receive communication about his LPT for 2014.

A member of the LPT team has conacted the person in question. The LPT process was explained to him in detail and he was assisted in filing the 2013 Return. As a consequence of filing the return and selecting 'Band 1' as the most appropriate valuation of his property, an overpayment of €75 has arisen. This overpayment has been set against the person's 2014 liability leaving a balance of €15 outstanding. The person has committed to pay the outstanding balance through one of the third party "payment service providers" at which point his LPT obligations for both 2013 and 2014 will be fully up to date.