Dáil Éireann Debate, Tuesday - 22 January 2013
206. Deputy Joan Collins asked the Minister for Finance in relation to the Finance (Local Property Tax) Bill 2012, Part 14, Offences and Penalties section 146, other than by court action whether Revenue has the authority to collect a penalty arising from (a) or (b) of section 146. [2287/13]
View answerSection 146 provides for a monetary penalty where a liable person fails to deliver a statement of particulars in relation to Local Property Tax to the Revenue Commissioners or, having submitted an incomplete or incorrect statement fails to remedy these defects within a reasonable time of being requested to do so. The amount of any penalty that may be imposed is equivalent to the Local Property Tax that is payable, but if that amount exceeds €3,000, any penalty is capped at €3,000. Where a penalty is imposed, it is treated as an amount of outstanding Local Property Tax and may be recovered in the same manner as such tax. While the Revenue Commissioners may choose to recover the amount of any penalty by means of court proceedings, they are not restricted to this method of recovery. A wide range of alternative methods of recovery, as provided for under Section 148 of the Finance (Local Property Tax) Act 2012, would also be available to the Revenue Commissioners. In all cases, any such recovery action would be preceded by a notification to the liable person that a penalty had been incurred and inviting voluntary payment.
Finally, any Local Property Tax or monetary penalty that remains unpaid will become a charge on the residential property to which it relates and will have to be discharged to the Revenue Commissioners on the sale or transfer of the property.
