Dáil Éireann Debate, Wednesday - 24 March 2021
444. Deputy Cormac Devlin asked the Minister for Finance if a deferral mechanism or staggered payment options can be put in place for householders who are struggling to pay their local property tax for 2021; and if he will make a statement on the matter. [14398/21]
View answerI 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 that best suit their circumstances and avoid unnecessary hardship, and it has assured me that this will continue to be the case.
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 www.revenue.ie/en/property/local-property-tax/paying-your-lpt/index.aspx.
There are also existing legislative 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 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.
