Dáil Éireann Debate, Tuesday - 22 October 2013
142. Deputy John McGuinness asked the Minister for Finance the reason the property tax is being withdrawn from the wages of a person (details supplied) in County Carlow; in view of the fact that they are living in a listed unfinished estate; and if he will expedite a refund. [44462/13]
View answerThe properties in unfinished estates which are exempt from Local Property Tax (LPT) are set out in the Finance (Local Property Tax) Regulations 2013 (S.I. 91 of 2013) made by the Minister for the Environment, Community and Local Government. I am advised by the Revenue Commissioners that the information in the regulations did not make it possible to accurately identify the relevant properties. I am further advised that the difficulties in the case referred to by the Deputy occurred because the person in question failed to make contact with Revenue on foot of either the original issue of the LPT 1 Return in March 2013 or the subsequent reminder in August 2013. The August reminder specifically advised the person of the imminent commencement of mandatory deduction at source from his income if he did not complete the LPT 1 Return and indicate either a payment option or an entitlement to deferral or exemption. Because the person still did not engage with Revenue, an instruction issued to his employer to commence deductions.
The Deputy will be aware that Revenue conducted a comprehensive communications programme at the commencement of the LPT, which clearly outlined the obligations on property owners to file their LPT 1 Return and confirm either their liability to the tax or their entitlement to relief or exemption from it. Revenue stated it would seek to collect the estimated amount, which was included with the LPT 1 Return, in circumstances of non-payment or non-engagement. Revenue also confirmed that it would deploy its various enforcement options, including mandatory deduction from a defaulting person's income, where it was necessary to do so to secure payment.
I can confirm to the Deputy that Revenue has now received a completed LPT 1 Return in respect of the property in question claiming exemption on the basis of a 'listed' unfinished estate. On the basis of the information supplied, Revenue has issued instructions to the person's employer to cease the mandatory deductions. Revenue has also confirmed that it will shortly make direct contact with the person in question to arrange a refund of the monies deducted.
