Dáil Éireann Debate, Tuesday - 23 April 2013
240. Deputy Michelle Mulherin asked the Minister for Finance if he will consider extending the closing date for filing local property tax returns to facilitate all those people who have still had no communication from the Revenue Commissioners, many of whom are unable to use or have no access to a computer or the internet; and if he will make a statement on the matter. [18773/13]
View answerThe Finance (Local Property Tax) Act 2012 (as amended) provides that a liability for Local Property Tax (LPT) will arise where a person owns a residential property on the liability date, which will be 1 May 2013 for the year 2013. The Act also provides that owners of multiple properties must file their LPT returns online. A key aspect of the work undertaken by Revenue was the development of a comprehensive register of residential properties in the State. This register is being used to issue correspondence to property owners and work is still in progress to ensure, as far as possible, that all property owners will be contacted. The process to issue LPT Returns and supplementary information to the owners of in excess of 1.62 million residential properties has been ongoing since last month and is almost complete.
However, LPT is a self-assessed tax and therefore liable persons are obliged to calculate the tax due based on their assessment of the market value of their property, file their return by the relevant deadline and pay the tax due. This obligation applies to all owners whether or not they receive a return form from Revenue. They should contact the LPT helpline at 1890 200 255 or they can login to LPT online at www.revenue.ie and file a return by clicking on the "I have not received a Property Pin" tab.
The Deputies will be aware that Revenue has provided a wide range of payment options for LPT, including payment by instalments by direct debit or deduction at source. The closing date of 7 May for paper filing of LPT Returns has been chosen with a view to the logistics of ensuring that the chosen payment option can be activated in good time for the July payment dates. The e-filing closing date of 28 May is the de facto extension to the filing date for paper LPT Returns. The online system is secure and user friendly, with built in calculators and easy access to guidance.
For property owners for whom e-filing is not practical, the legislation provides that another person may file on their behalf, and Revenue has made it clear on several occasions that they can visit their local Revenue office where computers and assistance to e-file will be available. In addition, Revenue has made arrangements for property owners to pay and file by telephone via the LPT helpline 1890 200 255. To avail of this option, the caller needs their property details, PPSN and details of the bank account or other source from which they wish the payment to be deducted.
The requirements of a property owner to self-assess and file an LPT return even if he or she does not receive a form from Revenue, and the telephone filing arrangements, have been set out in national and local newspaper advertisements last week. I am satisfied that this range of filing and payment options provides property owners with the opportunity to meet their LPT obligations, and I do not propose to extend the closing date.
