I am advised by the Revenue Commissioners that commencing in March 2013 residential property owners will receive their Local Property Tax (LPT) Return from Revenue together with an LPT booklet, which will provide details of the payment options available to pay the tax. The LPT Return must be submitted and payment details provided to Revenue by 7 May, if using the paper return, and by 28 May if using Revenue’s online facility. I am further advised by the Revenue Commissioners that there is a wide range of payment options available to liable persons, including the option to pay the tax for 2013 in equal instalments over the period 1 July 2013 to end December 2013. Instalment payments can be made by way of deduction at source from employment, occupational pension income or from certain payments made by the Departments of Social Protection and Agriculture, Food and the Marine. They can also be made by direct debit from current accounts in banks and other financial institutions including credit unions and can also be made in cash or by debit/credit card through approved payment service providers. I am advised that the Revenue Commissioners will shortly publish details of these approved payment service providers and they advise that they are currently negotiating with a number of organisations to provide cash payment facilities, including An Post.
The Revenue Commissioners also advise that there is no additional administration or interest charge imposed by Revenue where the phased payment options are adhered to. Normal transactional charges, however, may be levied by the property owner’s financial institution or by a payment service provider where the property owner chooses to make their payment via a debit or credit card, direct debit or by way of cash payments. There is no charge where the payment is deducted at source.
Finally, I am satisfied that the range of payment options available to facilitate phased payment will allow liable persons choose whatever option suits their own particular circumstances.