I am informed 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 informed by the Revenue Commissioners that a wide range of payment options is available to liable persons, which will allow them to pay their LPT liability in full or to pay the tax for 2013 in equal instalments over the period 1 July to 31 December 2013. For a significant number of property owners, the easiest and most convenient way to pay LPT is to have the tax deducted at source on a phased basis from their salary or occupational pension or from certain payments from the Departments of Social Protection and Agriculture, Food and the Marine. The Revenue Commissioners also advise that where deduction at source is chosen, there is no additional administration or interest charge imposed by Revenue. Other payment options include Single Debit Authority, debit/credit card, direct debit and cash.
I am advised by the Revenue Commissioners that their offices are not equipped, from a security point of view, to accept cash. As an alternative, for those who wish to pay their LPT in cash, I am advised that the Revenue Commissioners are currently negotiating with a number of payment service providers, including An Post, to allow LPT cash payments to be made at their premises and Revenue will shortly be publishing details of these service providers and the relevant premises. The Revenue Commissioners also advise that the option to pay LPT in cash through these service providers will be available nationwide. Normal transactional charges may be levied by the payment service provider. I am satisfied that the range of payment options available to facilitate single or phased payment of the tax, and the manner in which those options are accessible to property owners, will allow property owners choose whatever option suits their own particular circumstances.