Dáil Éireann Debate, Tuesday - 12 November 2013
76. Deputy Patrick O'Donovan asked the Minister for Finance following the death of a person (details supplied) in County Wexford, if the local property tax for 2013 was paid; if he will indicate the person liable for the local property tax for 2014; and if he will make a statement on the matter. [47821/13]
View answerI am advised by the Revenue Commissioners that Section 11(3)(d)(I) of the Local Property Tax Act 2012 (as amended) provides that a person having an exclusive right of residence in a property for his or her life is deemed to be the liable person for LPT purposes. In regard to the specific case mentioned by the Deputy, if the current occupant of the property in question was entitled to right of residence on 1 November 2013, they are liable to pay LPT in respect of that property for 2014.
I can confirm that the 2013 LPT liability has been partially paid. The deceased person filed an LPT Return for 2013 and declared a valuation in the ‘Band 2’ category with a liability of €112. She opted to pay by direct debit. At this point there is an outstanding liability of €37 due on the property as the last two scheduled payments remain outstanding.
In general Section 11 (3) (e) of the Local Property Tax Act 2012 (as amended) provides that the personal representative of the estate of a person who was a liable person is responsible for LPT liabilities. While the full circumstances of this case are not known it appears that the personal representative is liable to pay the balance of LPT due for 2013 and should now make arrangements to do so. For the Deputy’s information, there is also a second property associated with the deceased person, which she declared as uninhabitable and on that basis is not liable for LPT. Finally, if the liable person requires further information or assistance with making payment s/he should contact the LPT Helpline at 1890 200255.
