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Tax Code

Dáil Éireann Debate, Tuesday - 2 November 2021

Tuesday, 2 November 2021

Questions (243)

Jackie Cahill

Question:

243. Deputy Jackie Cahill asked the Minister for Finance if a person who has never received correspondence regarding paying their property tax faces penalties in addition to their local property tax bill; and if he will make a statement on the matter. [52045/21]

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Written answers

Local Property Tax (LPT) operates on a self-assessment basis and as such requires relevant residential property owners to comply with their legal requirements even where they have not received a communication from Revenue. This includes determining the market value of the property at 1 November 2021 in respect of the new ‘valuation period’ (2022 to 2025), submitting this valuation in the LPT return by 7 November 2021 and confirming a payment method for 2022.

Revenue has advised me that it issued over 1.4 million notices to property owners in recent weeks outlining what is required to meet their LPT obligations for the new valuation period. These notices issued either through Revenue’s online systems or in hard copies through the postal system. The online notifications are available through the ‘My Documents’ service in MyAccount and the ‘Revenue Record’ service in ROS. A notice may not have issued to a relatively small number of property owners for a variety of reasons, for example where the property in question is not included on the LPT Register or the address on file is incorrect.

In either scenario, the onus is on the property owner to rectify the matter by registering the property on the LPT Register or amending the information on record if it is incorrect. These processes can be completed through the MyAccount, ROS or LPT online services. Alternatively, the necessary changes can be completed by contacting the LPT Helpline at 01-7383626 or by writing to Local Property Tax Branch, P.O. Box 100, Limerick.

Revenue’s clear preference is to work with property owners to ensure they become compliant with their LPT obligations rather than deploying debt collection/enforcement sanctions. This could include agreeing a mutually acceptable phased payment arrangement where full payment is not possible without causing financial hardship. However, where LPT returns are not filed and liabilities are not paid, interest will accrue and penalties may apply.

Finally, if the Deputy is aware of a property owner who is not compliant with his or her LPT obligations, either in respect of the current valuation period (2013 to 2021) or is experiencing difficulties in complying with the requirements for the new valuation period (2022 to 2025), he should advise the person to immediately contact Revenue at 01-7383626 to discuss the matter. Revenue has assured me that it will provide every assistance possible to help the person become LPT compliant.

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