I am informed by Revenue that Part 12 of the Finance (Local Property Tax) Act 2012 (as amended) provides for a system of either full or partial deferral arrangements where there is an inability to pay Local Property Tax (LPT). However, the deferral has to be claimed.
From the information available to Revenue, it appears that the person in question is entitled to a full deferral on the basis of his income threshold. That being the case, the person should immediately complete his 2013 LPT Return selecting the full deferral option. Revenue has stressed the importance of the person immediately completing and submitting the 2013 LPT Return to avoid the imposition of higher interest charges and/or unnecessary debt collection enforcement activity.
For the Deputy's information, the Guide to LPT booklet, which issued to property owners with the 2013 LPT Return form and which is also available on www.revenue.ie, summarises the categories and conditions required for deferral and partial deferral of LPT. Revenue has also published extensive guidelines on its website in regard to deferral of LPT, which outlines the various conditions and impacts of opting for either full or partial deferrals.
Finally, if the person requires any further advice or assistance in meeting his LPT obligations, he should contact the LPT helpline at 1890 200255.