Patrick O'Donovan (Limerick, Fine Gael)
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52. To ask the Minister for Finance if he will confirm who is liable for the local property tax for 2015, if a property was sold on 24 November 2014; and if he will make a statement on the matter. [35405/15]

Patrick O'Donovan (Limerick, Fine Gael)
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53. To ask the Minister for Finance if the local property tax is paid in arrears or if it is charged going forward; and if he will make a statement on the matter. [35407/15]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 52 and 53 together.

I am advised by Revenue that the rules for determining a liable person in respect of Local Property Tax (LPT) are set out in the Finance (Local Property Tax) Act 2012 (as amended).

Section 11 of the Act defines the 'liable person', as the person who is entitled to the immediate possession of the property on the 'liability date'. The 'liability date' for the 2013 half-year was 1 May 2013 while for subsequent years it is 1 November in the preceding year; for example the 'liability date' for 2015 was 1 November 2014.

In the scenario quoted by the Deputy in Question 35405-15 it is the vendor, as the person who was in possession of the property on 1 November 2014, who is liable for the 2015 charge.

In regard to Question 35407-15, I am advised that Section 119 of the Act specifies the statutory payment date/s for LPT. For the 2013 half-year the payment date was 1 July 2013 and is 1 January for all subsequent years, for example payment for 2014 was due on 1 January 2014, payment for 2015 was due on 1 January 2015 and payment for 2016 will become due on 1 January 2016. However, where a property owner chooses to use either the Single Debit Authority or Annual Debit Authority payment option to meet his/her LPT liability, Revenue will not deduct the amount until 21 March in the due year, for example the payment due on 1 January 2016 will not be deducted until 21 March 2016.

Revenue also provides for payment of LPT on a phased basis beyond the statutory 1 January due date to assist people in meeting their liabilities in a manner that best suits their individual circumstances. Where property owners wish to avail of such an arrangement, having paid in a single payment the previous year, it is very important that they confirm their phased payment method preference to Revenue by the end of the preceding November so that the required arrangements can be put in place from the beginning of the due year.

Where a property owner is already availing of a phased arrangement via direct debit from a bank account or through deduction at source from salary or pension there is no need to make any contact with Revenue as the payments automatically roll over from one year to the next.