I am advised by Revenue that Section 38 of the Finance (Local Property Tax) Act 2012, amended by section 8(e) of the Finance (Local Property Tax)(Amendment) Act 2013 provides that self-employed persons may incur an LPT generated surcharge on their Income Tax and Capital Gains Tax liability, where LPT return(s) are outstanding or where agreed payment arrangements are not met at the date of filing the IT/CGT return. Where such a surcharge arises, it amounts to 10% of the IT/CGT liability and is in addition to the actual LPT liability. A surcharge may also be applied where the Household Charge (HC) in respect of 2012 remained unpaid at 1 July 2013. This €200 arrear is collectible by Revenue in the same way as any other unpaid LPT amount and is taken into account for surcharge purposes when the liable person files his or her IT/CGT Return.
Revenue has further advised me that if payments and returns have been filed by liable persons, but are for some reason not reflected on the person's LPT records, then contact should be made with the LPT Helpline to clarify the matter. Also, if a person considers that a surcharge has been charged in error, possibly due to a problem with the LPT Register, then the person should check their LPT record online at www.revenue.ie and contact Revenue to correct the record.
Revenue has confirmed to me that it has published detailed guidelines on the application of LPT-generated surcharges at www.revenue.ie. Revenue has also confirmed to me that non-compliant property owners, who are within the PAYE system, are subject to mandatory deduction at source. Mandatory deduction at source involves the enforced collection of LPT from an owner's wages or occupational pension. This occurs where an LPT return and/or payments are outstanding, or where the payment method chosen is not honoured.
Finally, in regard to the Deputy's question on Direct Debit payments, any phased payment arrangement in place for 2013 was automatically carried forward to 2014 unless the liable person requested an alternative payment arrangement. Revenue has also published information, on Direct Debit and other payment arrangements for 2014, at www.revenue.ie.