I am advised by the Revenue Commissioners that it is not correct to say that persons who make a Local Property Tax return do not receive confirmation of payments, regardless of the manner in which the transaction takes place. By way of background, I am advised that since July 2011 paper receipts no longer issue in respect of tax payments generally. This decision was taken on the basis that the vast majority of taxpayers conduct business with Revenue via its online service or via their employer, if they pay income tax under PAYE. These services facilitate direct access to payment information and therefore customers have no need for a paper receipt. The change has resulted in significant cost savings in terms of postage, stationery and staff resources. This arrangement now applies to Local Property Tax (LPT) and customers who file online receive an online acknowledgement and have ongoing access to their return and payment details. I am also advised that, where customers opt to pay LPT using one of the Revenue appointed third party payment service providers, receipts will issue for each payment made. The appointed payment service providers are An Post Taxpay, Payzone and Omnivend. Similarly, customers who file online over the telephone via the LPT helpline receive a paper acknowledgement of their payment from Revenue within two weeks.
Customers who file and pay using the paper LPT return do not receive a paper receipt. They will of course have evidence of LPT payments through their own financial institution records. However, in circumstances where a payment fails for whatever reason, then Revenue will make direct contact with the customer.
