Tom Fleming (Kerry South, Independent)
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234. To ask the Minister for Finance the position regarding property tax in respect of a person (details supplied) in County Kerry; and if he will make a statement on the matter. [40205/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by Revenue that Deduction at Source (DaS) of Local Property Tax (LPT) liabilities from Department of Social Protection (DSP) payments cannot be facilitated where the arrangement reduces a person's take home amount to below the minimum weekly rate of supplementary welfare allowance. This 'de minimus' weekly amount, which is currently €186, is enshrined in social welfare legislation and it was considered, at the time of the introduction of LPT that it was not appropriate to change the law in this regard.

In regard to the specific case to which the Deputy refers, the person in question is meeting his LPT liabilities through DaS from his DSP payment and is fully up to date with his obligations in respect of 2014. His arrangements in this regard will automatically continue into 2015. The difficulties relate to an outstanding balance of €21 in respect of 2013, which arose as a consequence of a late start to his DSP deductions and a €200 arrear of Household Charge. The person would like to meet these arrears by increasing his DaS but to do so would bring him below the 'de minimus' threshold.

Given the circumstances of the case, a member of the LPT team made direct contact with the person and firstly explained the Deferral option that exists for people on low incomes. The person declined the Deferral option and indicated that he wanted to pay his LPT liabilities. The LPT team member then confirmed to him that his DaS is in order for 2014 and will continue 'as is' to fully meet his 2015 liabilities but could not be extended to meet the 2013 LPT/HHC arrears due to the 'de minimus' threshold.

The LPT team member also outlined the various other payment options that are available to him given that he did not want to avail of a Deferral. From the conversation it emerged that the person misunderstood the conditions for payment of LPT via a service provider (PSP) and was of the opinion that only payments in excess of €50 could be made via this method.

On the basis of the conversation the person opted to pay his outstanding arrears through a PSP and the LPT team member assisted him to activate the payment option. I am assured that the issues are now resolved and the person is meeting his LPT/HHC obligations in a manner that suits his individual circumstances.