I am informed by Revenue that it has engaged extensively with residential property owners who are experiencing financial difficulties since the pandemic began to agree flexible Local Property Tax (LPT) payment arrangements and has assured me that it will continue to do so.g
Any property owners experiencing financial difficulties can avail of a wide range of flexible payment options both in respect of 2021 liabilities and for any previous years where liabilities remain outstanding. The full range of payment options, which include phased arrangements, are available to property owners via the LPT portal on the Revenue website at link www.revenue.ie/en/property/local-property-tax/paying-your-lpt/index.aspx.
There are also existing provisions in place that allow property owners to defer payment of LPT in certain circumstances. Further information regarding the deferral of LPT is available on the Revenue website at link www.revenue.ie/en/property/documents/lpt/guidelines-for-deferral-of-lpt.pdf. However, deferral is not an exemption from LPT, and the outstanding liability remains as a charge on the property until it is paid and carries an interest charge of 4% per annum.