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Property Tax Application

Dáil Éireann Debate, Tuesday - 11 February 2014

Tuesday, 11 February 2014

Questions (173)

Pat Deering

Question:

173. Deputy Pat Deering asked the Minister for Finance the reason it is possible for the Revenue Commissioners to deduct local property tax liabilities from jobseeker's payments as with other welfare payments. [6769/14]

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Written answers

Part 10 of the Finance (Local Property Tax) Act 2012 (as amended) provides for payment of the Local Property Tax (LPT) by deduction at source from certain payments made by the Department of Social Protection (DSP). I am advised by the Revenue Commissioners that the administrative arrangements concerning deduction of LPT from Department of Social Protection payments were implemented in consultation with that Department. The Commissioners have confirmed that LPT can only be deducted by DSP from the following payments:

- State Pension (Contributory and Non-Contributory),

- Widow/Widower's or Surviving Civil Partner's Pension (Contributory and Non-Contributory),

- State Pension (Transition),

- One-Parent Family Payment,

- Invalidity Pension,

- Carer's Allowance,

- Disability Allowance and

- Blind Pension.

It is not possible to facilitate the deduction of LPT from Jobseeker's benefit payments and the Commissioners understand that there are two particular considerations relating which arose in examining whether to provide a facility for deduction of LPT at source from Jobseekers' Payments.  Deduction at source works on the basis that payments are spread evenly over the year. The intermittent nature of certain DSP payments, including jobseeker's payments, means that such payments do not lend themselves to a weekly deduction at source system. A second factor is that the concept of a de minimis payment from DSP is enshrined in legislation which would in many instances make it impossible to deduct LPT at source from such payments. The Commissioners further advise that a person whose only income is a DSP payment will qualify for a deferral of LPT is they wish. I am advised that information on deferral of LPT as well as details of other payment methods are available from the Revenue website or by calling the LPT helpline on 1890 200 255.

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