Terence Flanagan (Dublin North East, Independent)
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22. To ask the Minister for Finance the reason a surcharge has been issued on a property tax bill in respect of a person (details supplied) in Dublin 3; and if he will make a statement on the matter. [44699/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that Section 38 of the Finance (Local Property Tax) Act 2012 (as amended) provides for the application of a 10% Income Tax (IT) or Corporation Tax (CT) surcharge in circumstances where there are outstanding Local Property Tax (LPT) Returns or payments on the relevant (IT/CT) filing dates. Where a liable person files an LPT Return and pays the tax due or enters into a payment arrangement after the IT/CT filing date, the surcharge is capped at the actual amount of LPT that is due. If the original surcharge is lower than the LPT liability then the amount remains unchanged.

With regard to the specific case to which the Deputy refers, the person in question filed LPT Returns for her properties in April 2103, one of which has since been sold. The person subsequently notified Revenue in respect of an under-valuation in respect of one of her apartments in April 2013 and requested that the valuation be increased from Band 2 to Band 3. The person has already made direct contact with Revenue in regard to the imposition of the surcharge and on examination of the case it was discovered that a charge had arisen in respect of a duplicate property.

On the basis that the additional liability has already been paid by the person, Revenue is willing to waive the surcharge on this occasion. A member of the LPT team will make direct contact with the person to confirm that the charge has been removed and is no longer due.