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Property Taxation Administration

Dáil Éireann Debate, Tuesday - 7 May 2013

Tuesday, 7 May 2013

Questions (124)

Sandra McLellan

Question:

124. Deputy Sandra McLellan asked the Minister for Finance if he will review the online system for the local property tax for properties in joint ownership to recognise both PPS numbers to ensure that the Revenue Commissioners know that the tax has been paid on the property regardless of which spouse paid it (details supplied); and if he will make a statement on the matter. [21153/13]

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Written answers

An important aspect of the work undertaken by Revenue in the implementation of Local Property Tax (LPT) was the compilation of the first ever Register of residential properties in the State and the matching of the residential property with its owner or owners, where this information was available. I am informed by the Revenue Commissioners that joint owners of a property are jointly and severally liable for LPT in respect of the property. I am further informed that the Revenue Commissioners issued one LPT Return for each residential property to the person that the Commissioners designated as the liable person for the property and only one Return should be filed for a property. Joint owners of a property can, however, decide who should be the designated liable person in respect of the property and requests to change the designated liable person for a property must be submitted in writing to the LPT Branch, PO Box 1, Limerick or by emailing lpt@revenue.ie. Once this person is identified on the Register as an owner of the property, all future LPT correspondence for the property will be addressed to this person and he or she will be required to file the LPT Return and pay the tax due.

Accordingly, where one owner of the property files the LPT Return and pays the tax due, this discharges the LPT liability for the property and meets the obligations for the joint owners. Revenue records will reflect the position regarding the receipt of the Return for each property, the valuation band declared for the property and the payment made and this information will be available to all of the property owners associated with that property so that there can be complete clarity as to status of LPT for that property. This information is accessed through the Revenue LPT online system using the unique Property ID and PIN so it is important to retain these for future use.

I am satisfied that the LPT online system has been developed in such a way as to provide the necessary information to all owners that have been linked to the property and, where the full liability has been paid by one of the owners, the obligations of the joint owners will have been met and no accumulation of arrears of tax will arise.

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