Written answers

Thursday, 24 January 2019

Department of Finance

Property Tax Administration

Photo of Thomas ByrneThomas Byrne (Meath East, Fianna Fail)
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95. To ask the Minister for Finance the position regarding property tax liability in circumstances in which a person that has deferred payment of property tax due to unemployment re-enters employment; the stage at which the deferred property tax must be paid; and the time period over which this can be arranged. [3463/19]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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The Finance (Local Property Tax) Act 2012 (as amended) provides for a full deferral or partial deferral (50%) of Local Property Tax (LPT) where income levels are below specified thresholds or where other specified conditions exist.

Once granted, a deferral normally remains in place for the duration of the ‘valuation period’, which is currently 1 May 2013 to 31 October 2019.  The deferred LPT becomes payable later and carries an interest charge of 4% per annum. The liability attaches as a charge on the property and must be paid before a sale or transfer of the property can be completed. 

However, property owners can opt to pay the deferred liability at any time and in such circumstances Revenue will work with the property owner to agree a payment arrangement that best suits the particular circumstances. The agreed payment arrangement must include the full amount of the deferred tax plus the accrued interest.

If the Deputy is aware of a specific case he should advise the property owner to contact the LPT Helpline at 01-7383626 to discuss the possible alternatives.

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