Dan Neville (Limerick, Fine Gael)
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163. To ask the Minister for Finance the position regarding a reassessment rate of property tax in respect of a person (details supplied) in County Limerick. [20181/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that as Local Property Tax (LPT) is a self-assessed tax it was a matter for the property owner to calculate the tax due based on his or her assessment of the market value of the property on 1 May 2013. In order to avoid incurring interest or penalty charges, individuals were required by 2 April 2014, to have filed an LPT 1 return in respect of their property, paid their 2013 liability and put payment arrangements in place in respect of their 2014 liability.

With regard to the circumstances of the individual referred to by the Deputy, I am advised by the Revenue Commissioners that, contrary to the details supplied by the Deputy, no LPT return had been filed and no valuation submitted. A payment of €50 was, however, received in respect of the property with regard to LPT for 2013 and no payment arrangements were put in place in respect of 2014.

I can now confirm that an official from the LPT Branch has been in contact with the individual and as a result an LPT Return has been filed. I am further advised that monies already paid have discharged the 2013 liability in full, as the individual concerned valued the property in the band 1 category. The remaining balance will now be offset against the 2014 liability and the individual concerned has arranged to pay the 2014 balance by service provider.