Dan Neville
Ceist:61. Deputy Dan Neville asked the Minister for Finance the position regarding local property tax and household charge in respect of a person (details supplied) in County Limerick. [21949/14]
Amharc ar fhreagraThursday, 15 May 2014
Ceisteanna (61)
Freagraí scríofa
I am advised by Revenue that the person to whom the Deputy refers is fully compliant with her Local Property Tax (LPT) obligations for both 2013 and 2014. However the records that Revenue received from the Local Government Management Agency (LGMA) in respect of the Household Charge (HHC) indicated that the original €100 liability was not paid. The correspondence that issued to the person referred to that liability rather than LPT.
For the Deputy's information, with effect from 1 July 2013, Section 156 of the Finance (Local Property Tax) Act 2012 (as amended) converted HHC to LPT, increased all outstanding liabilities from €100 to €200 and made Revenue responsible for the collection of those outstanding amounts.
As part of the handover process, Revenue received the HHC Register from the LGMA and cross-referenced it with its own LPT Register to identify a list of properties for which the HHC was still outstanding. Once the list of properties was compiled, Revenue wrote to the property owners concerned and advised them to either pay within a specified period of time or confirm the reasons as to why the liability was not due, for example if a property was exempt.
Revenue has confirmed to me that a member of the LPT team has already made direct contact with the person in question and explained the background to the €200 HHC liability to her. The person confirmed that she had misunderstood the difference between LPT 2013/2014 and the arrears of HHC. The LPT team member outlined the various payment options that are available for HHC and arrangements are now in place for the person to pay the liability on a phased basis through one of the approved Service Providers.