Brendan Griffin (Kerry, Fine Gael)
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133. To ask the Minister for Finance his views on correspondence (details supplied) regarding local property tax; and if he will make a statement on the matter. [6665/17]

Michael Noonan (Limerick City, Fine Gael)
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Revenue 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).

The Deputy should note that deductions are not taken from Jobseekers Benefit or Jobseekers Allowance as the temporary and intermittent nature of these benefits could result in shortfalls in the amount of LPT deducted leaving property owners with outstanding liabilities at year-end.  Also, the concept of a de minimis welfare payment from the Department of Social Protection (DSP) is enshrined in social welfare legislation and deductions that would have the effect of reducing a person's take-home amount to below the minimum weekly rate of supplementary welfare allowance, currently €186 per week, cannot be made.

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.

The option to defer payment of LPT is provided for in the LPT legislation including full Deferral and Partial Deferral (50%) of LPT liabilities for property owners meeting certain conditions including 'Income Level', 'Hardship', 'Personal Insolvency' and 'Personal Representative of a Deceased Person'. The income threshold for a full deferral is €15,000 (single person) per annum and €25,000 (couple) per annum and for a partial deferral is €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%.

Any property owners who wish to apply for a 'Deferral' or 'Partial Deferral', can access their records online at www.revenue.ie 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.