Willie Penrose (Longford-Westmeath, Labour)
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150. To ask the Minister for Finance the steps a person must take to register for payment of local property tax which would have to go back to the implementation of same (details supplied); and if he will make a statement on the matter. [24066/16]

Michael Noonan (Limerick City, Fine Gael)
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The Finance (Local Property Tax) Act 2012 (as amended) provides that any property that is in use as, or that is suitable for use as, a dwelling house is subject to Local Property Tax (LPT).

The Act requires property owners to file an LPT Return in respect of the relevant 'Valuation Period', which is currently 1 May 2013 to 31 October 2019. The LPT Return should confirm the applicable 'Valuation Band' in respect of the property and should also confirm any entitlement to the various exemptions or deferrals. The Act also requires property owners to pay the annual charge in full by the 'liability date' or to confirm a phased arrangement to Revenue, which must be concluded over the course of the particular year. The 'liability date' for the 2013 half-year was 1 May 2013 and is 1 November in the preceding year in respect of 2014, 2015 and 2016, for example 1 November 2015 for 2016.  

Section 156 of the Act also converted any arrears of Household Charge (HHC) that were still outstanding on 1 July 2013 to an LPT liability of €200 per property, and made Revenue responsible for collecting the increased amounts. Prior to 1 July 2013, collection of the original €100 HHC was the responsibility of the Local Government Management Agency (LGMA) on behalf of the Local Authorities.

Revenue has assured me that if the Deputy wishes to provide the person's details it will make direct contact with her and provide any assistance or advice that she needs. This would include assisting her to file the LPT Return, advising her on any deferral option that she might be entitled to or offering her a phased payment arrangement that would best suit her circumstances.