Catherine Murphy (Kildare North, Social Democrats)
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208. To ask the Minister for Finance the number of customers impacted by the 2021 IT calendar divisor issue in respect of underdeduction of LPT; and if he will make a statement on the matter. [18965/23]

Catherine Murphy (Kildare North, Social Democrats)
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209. To ask the Minister for Finance the number of customers who pay LPT by means of deduction from social welfare schemes by year and scheme, in tabular form; and if he will make a statement on the matter. [18966/23]

Catherine Murphy (Kildare North, Social Democrats)
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210. To ask the Minister for Finance in respect of the liability letters for LPT recently issued to customers of pension age, the number that related to an underpayment of less than €50; and if he will make a statement on the matter. [18967/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 208 to 210, inclusive, together.

I am advised by Revenue that a shortfall in Local Property Tax (LPT) payments, deducted from Department of Social Protection (DSP) payments for 2021, occurred due to an IT systems miscalculation that resulted in the weekly deduction being calculated over 53 weeks rather than the standard 50 weeks. The systems error was unique to 2021 and has not impacted on subsequent or previous years. The number of properties impacted by the issue was approximately twenty thousand.

Property owners can opt to pay their LPT by deduction at source from certain Department of Social Protection (DSP) payments. This allows the property owner to spread the annual payment over the year and minimizes the burden of making a one-off payment. The following table gives the breakdown of property owners who pay LPT from their DSP payments annually:

NA Note:an exact number is not provided due to Revenue’s obligation to protect taxpayer confidentiality and Revenue’s statistical disclosure protocols.

*Includes the Household Charge (HHC).

Revenue recently wrote to 290,000 liable owners who have not complied with their LPT obligations to date, affording them a final opportunity to regularise their LPT position. Properties with a balance due of less than €20 were not included in this recent campaign.

I am informed by Revenue that just over 2,400 customers of pension age received a compliance notice where the LPT liability is €50 or less.

While Revenue is obliged to collect LPT as it falls due, it is acknowledged that there are situations where normally compliant taxpayers experience difficulties that result in a failure to meet their tax obligations on time. In such scenarios, Revenue is committed to engaging with taxpayers to agree flexible payment arrangements that best suits their individual circumstances and avoids unnecessary hardship.

Any property owners experiencing financial difficulties can avail of a wide range of payment options for LPT both in respect of 2023 liabilities and for any previous years where liabilities are still outstanding. There are also legislative provisions in place that allow property owners to defer payment of LPT in certain circumstances.

Property owners experiencing difficulties in meeting their LPT obligations can contact Revenue online via MyEnquiries, by phone to the LPT Helpline on (01) 738 36 26 or in writing to LPT Branch, PO Box 1, Limerick, where every effort will be made to agree a suitable payment or deferral arrangement.

Information about the various payment and deferral options for LPT is available at: revenue.ie/en/property/local-property-tax/index.aspx