Dáil Éireann Debate, Thursday - 11 March 2021
52. Deputy Joe Flaherty asked the Minister for Finance if he will consider waiving the local property tax for pensioners in receipt of the fuel allowance given that the benefit of the fuel allowance payment is null and voided by the local property tax payment. [13786/21]
View answerThe Government agreed with the recommendation of the 2012 Inter-Departmental Group, which considered the structures and modalities of a property tax, that a universal liability to LPT should apply to all owners of residential property with a limited number of exemptions. Limiting the exemptions available allows the LPT rate to be kept low for those liable persons who do not qualify for an exemption. There is no specific exemption from the requirement to pay LPT for pensioners in receipt of fuel allowance under the Finance (Local Property Tax) Act 2012 (as amended), though such persons may be entitled to an exemption on other grounds or may qualify for a deferral subject to meeting the qualifying conditions.
The LPT legislation provides for a system of deferral arrangements for owner-occupiers where there is an inability to pay the tax and the person meets certain criteria based on income thresholds. The property must be the sole or main residence of the liable person and his or her gross income must be below certain thresholds. The thresholds are €15,000 for a single person and €25,000 for a married couple, civil partners or cohabiting couple. Deferral in respect of half of the local property tax payable is possible, where the gross income is above the threshold but less than €25,000 in the case of a single person and €35,000 in the case of a couple. 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.
Any property owners experiencing financial difficulties can avail of a wide range of flexible payment options in respect of 2021 liabilities and for any previous years where liabilities remain outstanding and can be assured that Revenue will take account of their current circumstances in agreeing payment arrangements. Payments can be spread over the year, in a way that best suits an individual’s circumstances and options include deduction at source from their DSP payment, by monthly direct debits through certain credit union accounts or their bank account or, by making regular weekly or monthly payments to one of the three payment service providers which are An Post, Payzone and Omnivend. The full range of payment options 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. Assistance with payment arrangements is available via the LPT Helpline at (01) 7383626 or by writing to Revenue at LPT Branch, PO Box 1, Limerick.
