In line with the arrangements in place by the Revenue Commissioners for the local property tax (LPT), property owners can voluntarily opt to have their liabilities met by deduction at source from salary or occupational pension. This includes Tús participants. Where individuals do not submit an LPT return or fail to meet their LPT payment obligations, mandatory deduction at source from salary or occupational pension will be imposed by the Revenue Commissioners. Employers/pension providers will not know from a taxpayer's tax credit certificates whether the LPT was chosen voluntarily or imposed mandatorily. All certificates simply show the amount of LPT to be deducted.
How a liable person is informed of LPT deductions is a matter for the taxpayer and the Revenue Commissioners. My Department, or its payroll agent, does not have any role in such matters, other than facilitating the arrangements set out in respect of the LPT.