Dáil Éireann Debate, Thursday - 7 November 2013
66. Deputy Michael Healy-Rae asked the Minister for Finance the position regarding the payment of property tax in respect of a person (details supplied) in County Kerry; and if he will make a statement on the matter. [47475/13]
View answerI am advised by the Revenue Commissioners that LPT provides for a range of payment options and property owners can choose the one that best suits their particular circumstances. I am 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.
Property owners can:
- Spread their payments evenly throughout 2014 by way of direct debit or deduction from salary, pension or Government payment (direct debits commence on 15 January 2014);
- Spread their payments by making regular payments, weekly or monthly, throughout 2014 at service providers listed (An Post, Payzone and Omnivend);
- Pay in full by Single Debit Authority (like a cheque) which will be debited by Revenue on 21 March 2014.
There is no requirement on any property owner to pay their LPT for 2014 before 1 January 2014. The only action a property owner is required to take now is to decide on their payment method for 2014 and submit the payment instruction to Revenue by the relevant due date (which is 7 November 2013 for paper filers, or 27 November 2013 for on-line filers) and this is clearly stated in the letters recently issued by the Commissioners.
There are also options to fully or partially defer the payment of the tax and full details are available at www.Revenue.ie.
In this specific case mentioned by the Deputy, I am informed by Revenue that the person submitted the LPT1 Return clearly indicating Band 2 (valuation €100,001 - €150,000) as the appropriate valuation band for his property and €112 as the liability and he made a payment for that amount in respect of 2013. There is no record of any further correspondence from this person in relation to the valuation submitted. A letter was issued by Revenue on 18 October 2013, detailing a liability of €225 for 2014, based on the Band 2 valuation for the full year, and requesting a payment method in respect of this amount.
Finally, I am also advised by Revenue that if the person has overpaid his Local Property Tax (LPT) through an error or mistake, he should write to LPT Branch, PO Box 100, Ennis, Co Clare clearly setting out how the overpayment arose and providing supporting documentation to explain the need to decrease the value of the property in question. Supporting documentation includes professional valuations or house price surveys for the area or details on recent sales or advertised house prices in the area.
Once the relevant documentation is received, LPT Branch will make direct contact with the person. If the 2013 liability is found to have been overpaid it will be possible to allocate the excess against the 2014 liability or to make a repayment of the overpaid tax.
