Seán Fleming (Laois-Offaly, Fianna Fail)
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332. To ask the Minister for Finance if he will provide a breakdown of how an amount is due from a person (details supplied) in County Laois, in respect of the household charge arrears; how a person can make a payment on this matter at this stage, when the amount of the arrears is fully verified; and if he will make a statement on the matter. [22042/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the person in question has to date failed to meet any of his payment obligations in respect of Household Charge (HHC) or Local Property Tax (LPT). The total outstanding debt at this point is €425, which includes €200 in respect of HHC, €45 in respect of 2013 LPT (Half Year) and €90 each in respect of 2014 and 2015 LPT.

Revenue has further advised me that it provides a wide range of HHC/LPT payment methods, including various phased and single sum options, so that property owners can meet their liabilities in a manner that best suits individual circumstances. For example, the phased options include Direct Debit (DD) and Deduction at Source (DaS) from salary or pension while the single sum payment options include cheque/postal order, Single Debit Authority (SDA), Debit/Credit cards and payment through approved Payment Service Providers (PSPs). The PSP's include An Post, Omnivend, Paypoint, and Payzone. Further detail on the various payment options is available on Revenue's website at .

The person in question has already received compliance notifications from Revenue in respect of the outstanding amount and will be subjected to debt collection/enforcement action unless payment is received in the very near future. The various debt collection/enforcement options available to Revenue are:

- Mandatory deduction at source from salary or occupational pension.

- Withholding or offsetting of any refunds due in other taxes to outstanding LPT/HHC liabilities.

- Withholding of Tax Clearance certification.

- Referral to the Sheriff for collection.

- Referral to Solicitors for Court action.

- Notice of Attachment as provided for by Sec 1002 Taxes Consolidation Act 1997 (as amended)

- Income Tax, Corporation Tax or Capital Gains Tax surcharge as appropriate.

- Imposition of penalties for non-filing of LPT Returns.

Any unpaid HHC/LPT liabilities are liable to an interest charge at a rate of 8% per annum.  Also, unpaid HHC/LPT liabilities, and interest thereon, automatically attach as a charge on the property.  This charge must be satisfied before a property can be transferred or sold. Finally, I would strongly recommend that the person in question immediately engages with Revenue to agree a mutually acceptable payment solution thereby avoiding additional costs and the stress of dealing with debt collection/enforcement sanctions. If the person has any queries or requires any advice or assistance he should contact the LPT Helpline at 1890 200 255.