Bernard Durkan (Kildare North, Fine Gael)
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116. To ask the Minister for Finance the procedure to be followed to facilitate the payment of property tax by the relatives of a person (details supplied); and if he will make a statement on the matter. [50087/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 36 of the Finance (Local Property Tax) Act 2012 (as amended) provides that a liable property owner can authorise another person to complete any LPT filing or payment obligations on his/her behalf.

I am advised by Revenue that an LPT return was filed in respect of the property in question in 2013 confirming ‘Valuation Band’ 5 (€250k to €300k) and payment for the period 1 July to 31 December 2013 was also received. However no further payments were received and a liability of €2,104 now exists in respect of the 2012 Household Charge and LPT for the years 2014 to 2017 inclusive. An additional amount of €495 in respect of 2018 will also fall due on 1 January 2018.

The personal representative of the property owner should make contact with Revenue as soon as possible at telephone number 065 6849081 to discuss the situation including the possibility of paying the outstanding liability on a phased basis.