Finian McGrath
Question:40. Deputy Finian McGrath asked the Minister for Finance his views on correspondence (details supplied) regarding the local property tax. [48645/13]
View answerThursday, 14 November 2013
Questions (40)
Written answers
I am fully aware of the issues that have been raised concerning once-off payments by credit card. The subject was extensively dealt with by the Chairman of the Revenue Commissioners in her appearance before the Joint Committee on Finance, Public Expenditure and Reform on 7 November 2013. Similar questions concerning payment of the 2014 LPT liability by credit card have been raised by a number of Deputies and I provided a detailed response on 5 November to Questions Nos. 202 (46491/13), 214 (46815/13), 215 (46879/13), 216 (46881/13), 229 (46999/13), 232 (47059/13), 239 (47101/13), 143 (47110/13) and 252 (47136/13).
The Local Property Tax (LPT) is a self-assessed tax governed by the Pay and File provisions in the Finance (Local Property Tax) Act 2012 (as amended) and filing dates and payment dates are set out in the legislation. There is no question of having to pay LPT two months in advance because of the wide range of payment methods offered by Revenue. Those who opt to pay the tax by debit or credit card have up to 27 November 2013 to choose this payment option online.
The Deputy has compared the LPT to Motor Tax but the legislation and administrative systems are entirely different. For example, unlike Motor Tax, the LPT can be paid in one lump sum almost three months after the due date, or can be paid in instalments throughout the year, without interest or extra charges. While the proposal to introduce an LPT “tax disc” is interesting, normal Revenue provisions regarding taxpayer confidentiality would appear to preclude its implementation.