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Property Tax Collection

Dáil Éireann Debate, Wednesday - 29 May 2013

Wednesday, 29 May 2013

Questions (21)

Richard Boyd Barrett

Question:

21. Deputy Richard Boyd Barrett asked the Minister for Social Protection in the event of money being deducted from social welfare payments for the local property tax, as provided for in the Act, the maximum amount that could be deducted from each of the social welfare payments; and if she will make a statement on the matter. [25867/13]

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Written answers

The Finance (Local Property Tax) Act 2012 allows for a person who is liable for the local property tax, and who is in receipt of certain social protection payments, to have local property tax deducted from their payments. The Revenue Commissioners have agreed with the Department of Social Protection the schemes to be included in the deduction at source facility for local property tax as follows: State Pension (Contributory), State Pension (Non-contributory), Widow/er’s or Surviving Civil Partner’s (Contributory) Pension, Widow/er’s or Surviving Civil Partner’s (Non-contributory) Pension, State Pension (Transition), Blind Pension, Invalidity Pension, One-Parent Family Payment, Carer’s Allowance, and Disability Allowance.

The deduction at source facility applies to the individual’s personal rate of payment only. The Finance (LPT) Act 2012 also provides that the amount that can be deducted from the personal rate is calculated after any deduction is made for recovery of social protection overpayments and after any amounts required to be deducted by an order of a court. In order to maintain statutory minimum incomes, the Department will not make deductions of local property tax that will bring a personal rate payment below the Supplementary Welfare Allowance personal rate - currently set at €186 per week.

The maximum amount that can be deducted is subject to these conditions, and the Department will act on instructions received from the Revenue Commissioners. Customers should satisfy themselves that the amount deducted each week from their social protection personal rate of payment will meet their local property tax liability.

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