I am advised by Revenue that owners of more than one property are obliged to meet their Local Property Tax (LPT) filing and payment obligations via Revenue’s online system. Revenue has also advised me that all multiple property owners were issued with a single LPT 1 Return for 2013 in respect of all properties linked to them. Access to the various linked properties ‘covered’ by the Return is possible through the Property ID and PIN numbers which were provided as part of the LPT Return. In the case raised by the Deputy, Revenue has informed me that the person filed his 2013 return in respect of one property and paid the liability on that property via Single Debit Authority. The payment was subsequently deducted from his bank account by Revenue on 1 July 2013 in line with his instruction.
However, the person neglected to either file or pay in respect of his second property at that time, but subsequently met his obligations in November 2013 on foot of a reminder letter from Revenue. The person has also met his obligations for 2014 in respect of both properties and is fully compliant at this point.
Revenue has confirmed to me that because the person is now fully compliant with his LPT obligations in respect of both properties for 2013 and 2014 it does not intend to levy any penalties against him in respect of the late filing and payment of the second property for 2013.