Paul Murphy (Dublin South West, RISE)
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80. To ask the Minister for Finance his views on a matter regarding a tax payment (details supplied). [3450/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am informed by Revenue that Local Property Tax (LPT) may be deferred in certain circumstances and subject to certain conditions. However, a deferral is not an exemption from LPT, and the outstanding liability remains as a charge on the property until it is paid.

Regarding the property referred to by the Deputy, payment by way of deductions from the property owner’s salary, were made for the years 2015 and 2016 in respect of an LPT balance outstanding for 2013, and the 2012 Household Charge, only.

No further deductions were made from 2017 onwards as the property owner opted to defer the LPT due on their property for 2014, and this deferral arrangement carried forward for each subsequent year, up to and including 2021.

Following a review of the case in 2022, the property owner was advised that they did not meet the criteria for a full deferral in 2014 but did meet the criteria for a partial deferral.

Revenue confirms that it is willing to work with the property owner to agree a mutually satisfactory arrangement to address the outstanding LPT.

Further information regarding the deferral of LPT is available on the Revenue website.