Dáil Éireann Debate, Tuesday - 12 November 2013
63. Deputy Terence Flanagan asked the Minister for Finance the position regarding the payment of property tax in respect of a person (details supplied) in Dublin 13; and if he will make a statement on the matter. [47655/13]
Amharc ar fhreagraI am advised by Revenue that there is no obligation on any person to pay their Local Property Tax (LPT) liability for 2014 before 1 January unless they choose to do so to suit their own circumstances.
In October, Revenue wrote to all property owners who paid their 2013 LPT liability in a single payment to remind them of their obligations in regard to 2014. Revenue used the opportunity to clearly outline the various payment options that are available for LPT as a guide to people who might want to change their payment method for 2014, given that it is a full year liability. Revenue also needs to ensure it has enough lead in time to process all phased payment applications in advance of 1 January so that taxpayers may spread their payments over a full year.
Revenue’s intention in providing seven different payment methods for LPT is to ensure people have the flexibility to meet their liability in a way that best suits their individual circumstances, whether by a single payment or on a phased basis spread out over the year. The options are:
- Phased payment by monthly Direct Debit
- Phased payment by Deduction at Source from salary, pension or certain Government payments
- Single Debit Authority, which is a mandate to debit a bank account once only
- Credit Card
- Debit Card
- Cheque or Postal Order.
- Service Providers, namely An Post, Payzone and Omnivend
On the specific case to which the Deputy refers, Revenue issued a 2014 payment reminder letter to the person in question via his ROS inbox. The letter included a Property ID, PIN and confirmed the amount due for 2014. As the person in question is a ‘multiple property owner’ the letter confirmed the total amount of LPT due on all of his properties.
It is noted that the person in question wishes to meet his 2014 LPT liability by using his debit card. While this is his choice, Revenue has clearly stated on numerous occasions that any such card payment will be debited immediately. This is the nature of card payments. If the person does not want to pay before 1 January it is open to him to choose one of the other options listed above.
As I previously advised the House, all property owners with a debit card also have a bank account. If the property owner concerned wishes to pay in full in one payment in 2014 from the bank account which is attached to his debit card, he has the option to do so. I can confirm that if he uses this option his account will not be debited until 21 March 2014 unless he specifies an earlier payment date. To do this property owners should select and complete the option entitled "single debit authority", which is the second option, when filling out their property tax return online. The Commissioners advise that the single debit authority payment option is drawn on a person's current account in the same way as a debit card payment.
Finally, the person’s concern about the Christmas retail market is noted. However, Revenue has provided payment options which allow people not to pay their full LPT liability until well after Christmas, or in phased payments throughout 2014, should they so choose. I believe that the arrangements are more than adequate and I do not intend to intervene.
