Finian McGrath (Dublin North Central, Independent)
Link to this: Individually | In context | Oireachtas source

42. To ask the Minister for Finance the position regarding local property tax in respect of a person (details supplied) in Dublin 9; and if he will make a statement on the matter. [19780/14]

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

I am advised by Revenue that Section 156 of the Finance (Local Property Tax) Act 2012 converted any arrears of Household Charge (HHC) that was still outstanding on 1 July 2013 to a Local Property Tax (LPT) liability of €200 per property and made Revenue responsible for collecting the tax. As part of its communications strategy for HHC, Revenue advised property owners that any arrears should be paid by 31 March 2014 in order to avoid compliance and/or enforcement action, which could include "Deduction at Source" from salary or pension in appropriate cases.

In regard to the specific case to which the Deputy refers, Revenue has confirmed to me that the person in question paid her LPT liabilities in respect of 2013 and 2014 but does not appear to have paid her HHC liability in respect of 2012. The recent 'bill for €200' to which the Deputy refers relates to this charge and not to her 2013 or 2014 LPT liabilities. For the Deputy's information a member of the LPT team has already discussed this issue with the daughter of the person on her behalf.