I am advised by Revenue that it fully accepts that the person in question did not pay his original Household Charge (HHC) liability on foot of information that he received from the Local Government Management Agency in respect of his obligations.
On that basis, as outlined by me in Question 21424/14, Revenue agreed that the person would only pay the original €100 charge rather than the higher €200 'late' charge as provided for in Section 156 of the Finance (Local Property Tax) Act 2012 (as amended).
Revenue also accepts that the person paid the €100 liability immediately on receipt of confirmation that the lower amount was acceptable given the circumstances of the case. On receipt of the payment Revenue updated the person's record to reflect full compliance with his obligations.
Unfortunately a subsequent technical issue mistakenly removed the 'paid marker' from the person's file, which resulted in further unnecessary engagement and an additional payment being made that was not correctly due.
To bring matters to a conclusion, a member of the LPT made direct contact with the person and with his agreement transferred the excess payment to his 2015 LPT liability.
Revenue has assured me that the person's HHC liability is fully paid on foot of the €100 payment made and that all additional liabilities have been removed from his record. Revenue has also confirmed that the person is aware that he should reduce his 2015 LPT payment on foot of the excess HHC payment that has been transferred to that liability.