Clare Daly (Dublin North, United Left)
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146. To ask the Minister for Finance the options open to lone parents who have been reclassified as jobseekers who can no longer pay their local property tax weekly, owing to the temporary nature of the jobseeker payment; and if he will make a statement on the matter. [43531/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the Finance (Local Property Tax) Act 2012 (as amended) provides a wide range of payment and phased payment options that allow property owners to meet their Local Property Tax (LPT) obligations in a manner that best suits individual circumstances.

One of the available phased payment options is Deduction at Source from ten separate payment schemes operated by the Department of Social Protection (DSP). However deductions are not taken from Jobseekers Allowance as the temporary and intermittent nature of the allowance could result in shortfalls in the amount of LPT deducted leaving property owners with outstanding liabilities at year-end.

In cases where LPT cannot be deducted from DSP payments, there are other phased payment options available to assist property owners in spreading the liability over the course of the year. These options include monthly Direct Debits through banks and certain credit union accounts and flexible payments through four approved Payment Service Providers including An Post, Payzone, Omnivend and PayPoint. Each of these service providers applies various transaction charges that are outside of Revenue's control.

Also, Part 12 of the LPT Act provides for 'Deferral', and 'Partial Deferral' (50%) schemes that may apply to property owners under certain conditions including, 'Income Level', 'Hardship', 'Personal Insolvency' and 'Personal Representative of a Deceased Person'. The income thresholds for a full deferral are €15,000 (single person) per annum and €25,000 (couple) per annum and for a partial deferral are €25,000 (single person) per annum or €35,000 (couple) per annum. These thresholds can also be increased by 80% of any gross mortgage interest payments. However, 'Deferral' and 'Partial Deferral' are not exemptions and the tax becomes payable at a later date and carries an annual interest rate of 4%.

Finally, any property owners who are no longer making LPT payments by Deduction at Source from their DSP payments or, who wish to apply for a 'Deferral' or 'Partial Deferral', can access their records online at and amend the payment instruction as required. Alternatively they can contact the LPT Helpline at 1890200255 where an agent will confirm any balances due and assist with making alternative payment arrangements, including Deferral/Partial Deferral as necessary.