Dáil Éireann Debate, Tuesday - 18 June 2013
82. Deputy Sean Fleming asked the Minister for Finance the payment date for the local property tax for local authorities in respect of their social housing in 2013; the date by which the LPT will be payable for 2014 by local authorities; the date by which it is payable for individual householders for 2014; and if he will make a statement on the matter. [28624/13]
View answerSection 119 of the Finance (Local Property Tax) Act 2012, as amended, sets out the dates for payment of the Local Property Tax (LPT) and clarifies that while the LPT is due by reference to a liability date it is not payable until a later date. For 2013, the liability date is 1 May 2013 while the payment due date is 1 July 2013, and for 2014, the liability date is 1 November 2013 and the payment due date is 1 January 2014. For individuals who own residential properties, the 2014 LPT charge is payable on 1 January 2014. I am advised by the Revenue Commissioners that a payable date of 1 January is necessary to enable phased payments by way of deduction at source from employment or occupational pension income or from certain payments from the Departments of Social Protection and Agriculture, Food and the Marine to be spread evenly over the course of 2014. Payments made through approved payment service providers by way of cash, debit card or credit card can be paid in full or can run from 1 January 2014 to the end of 2014 on a weekly or monthly basis as it suits the property owner. Payments made by direct debit will commence on 15 January 2014 and will be deducted on the 15th day of each month thereafter. Payment of the full amount by way of Single Debit Authority will be deducted from the nominated bank account on 21 March 2014.
I am informed by the Revenue Commissioners that local authorities are liable to pay LPT on their properties in the same way as any other residential property owner, unless the properties are used to accommodate people with special housing needs as the legislation provides for a specific exemption in these cases.
The Finance (Local Property Tax) (Amendment) Act 2013 states that for properties that are liable to LPT, local authorities and other social housing providers will have until 1 January 2014 to pay their 2013 charge. The LPT liability for 2014 for local authorities and other social housing providers is also payable on 1 January 2014.
I am further advised that the Revenue Commissioners are currently in dialogue with representatives of the City and County Managers’ Association (CCMA) to discuss administrative issues associated with the payment of LPT by local authorities.
