I propose to take Questions Nos. 35, 37, 38 and 48 together.
I note that similar questions concerning payment of the 2014 LPT liability have been raised by other Deputies and I provided a detailed response yesterday to Questions Nos. 143, 202, 214, 215, 216, 229, 232, 239 and 252 which addresses many of the issues raised by Deputies in these Questions.
I re-iterate that there is no requirement on any property owner to pay their LPT for 2014 before 1 January 2014 and, as I have informed the House in the past, LPT provides for a range of payment options and property owners can choose the one that best suits their particular circumstances. I am also advised that no matter how the LPT charge for 2013 was paid, property owners can choose any of the available options to pay their 2014 liability and can decide whether to pay the tax in full or to spread payments over the course of 2014.
I am advised by the Revenue Commissioners that in all communications with property owners in connection with their 2014 LPT obligations, and in particular in the letters that recently issued, specific reference is made to the fact that cash payments may be made to approved payment service providers, either to pay the tax in full or on a phased basis.
On the matter of deferring the charge raised in Question 47304/13, I am informed by the Revenue Commissioners that property owners who did not qualify for deferral when filing their Return for 2013 but who now qualify due to a change in their financial circumstances may claim a full or partial deferral for 2014 by completing the LPT1A Payment Instruction form or by accessing their LPT record online. If an owner also wishes to claim a deferral for 2013, he or she should submit a written request for deferral of the 2013 tax to the Revenue Commissioners, LPT Branch, P.O. Box 1, Limerick or by email to lpt@revenue.ie as soon as possible. The owner should provide his or her name, property ID, property address and PPSN or tax reference number and set out full details of their change in circumstances.
Further information on deferring payment of LPT including the qualification criteria are outlined in the Guidelines for Deferral or Part Deferral of Payment of LPT which are available on the Revenue website.