Pat Casey (Wicklow, Fianna Fail)
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274. To ask the Minister for Finance if he will report on the Revenue Commissioners deducting household charge arrears from local property tax payments without providing invoices and receipts of such payments; and if he will make a statement on the matter. [27626/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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Revenue discontinued issuing paper receipts in respect of tax payments in July 2011 in accordance with Section 960E of the Taxes Consolidation Act (as amended). The paper receipts were replaced by an online facility, which is fully secure and available on a twenty four hour basis. The online facility has been available in respect of Local Property Tax since its commencement in 2013.

In regard to arrears of Household Charge (HHC), Section 156 of the Finance Local Property Tax Act (as amended) converted all Household Charge (HHC) liabilities that were still outstanding on 1 July 2013 to Local Property Tax (LPT) and increased the outstanding charge to €200. Section 156 also made Revenue responsible for the collection of the outstanding amounts. 

Revenue has confirmed to me that the Deputy has very recently discussed the case in question with the LPT team and was advised that the person received a reminder notification in respect of her LPT arrear (i.e. the converted HHC liability) in May 2016 and also received the normal reminder notification in respect of her 2017 LPT liability in November 2016. The person subsequently paid €90 through one of the approved Payment Service Providers in March 2017. The payment was allocated to her earlier LPT debt as this was the oldest liability on her record, thereby minimising her exposure to interest charges on foot of late payment.

A further compliance letter issued to the person in May 2017 advising her of the balances still due in respect of the 2017 LPT liability to which no response has yet been received.

Revenue has confirmed that the LPT team will make immediate contact with the person to explain why the €90 payment was allocated to the LPT arrears in the first instance and to assist her in any way required in respect of the remaining liabilities.