I am advised by Revenue that Section 156 of the Finance (Local Property Tax) Act 2012 (as amended) provides that where Household Charge (HC) for 2012 remains unpaid at 1 July 2013, the amount outstanding is increased to €200 and classified as arrears of Local Property Tax (LPT). All such arrears will be collected by Revenue in the same manner as LPT. Revenue has confirmed that the process of importing HC data from the Local Government Management Agency (LGMA) is currently well underway. A key part of the process involves integrating the LGMA records into Revenue’s new Property Register, and while a significant amount of data matching is complete a considerable number of properties are yet to be cross referenced and linked.
In relation to the case to which the Deputy refers, the person in question is the registered owner of two properties. While there is a HC payment on record for one of the properties, there is no record of any payment of HC in respect of the second property. For this reason an additional liability of €200 was added to the overall LPT/HC arrears charge in respect of the second property.
If the person has paid the HC in respect of the second property, he should submit documentary evidence of this to LPT Branch, PO BOX 100, Ennis, Co. Clare. Documentary evidence may be a receipt of payment or some other proof that payment was actually made. As soon as Revenue receives the documentary proof that payment of the HC was made, the LPT Property Register will be updated to reflect this fact. If the person has not yet paid the HC on the second property, he can do so via Revenue’s online system, which is the easiest and most secure way to complete the transaction and can be done in tandem with choosing his LPT payment option for 2014.
The Deputy’s comments are noted in regard to the person’s wish to pay his 2014 LPT/HC arrears (if applicable) liability through a payment service provider. However, Revenue has informed me that this option is not available to the person because he is a multiple property owner and as such is required to meet his LPT and HC arrears obligations online.
Revenue has confirmed that the person paid his 2013 LPT liability by Single Debit Authority through the online system. Should he wish to use this option for 2014 he should complete the online version of the mandate, which will not be activated by Revenue until 21 March 2014. Alternatively, he should select one of the other online payment options such as Direct Debit, Debit / Credit Card, or Deduction-at-Source from payroll, occupational pension, or payments from the Dept of Social Protection.
Revenue has committed to make direct contact with the person in the coming days to discuss the various options available to him in regard to both his 2014 LPT liability and his possible arrears of HC.