Dáil Éireann Debate, Tuesday - 31 March 2015
280. Deputy Dan Neville asked the Minister for Finance the position regarding property tax liabilities in respect of persons (details supplied) in County Limerick; if contact will be made to resolve the issue; and if he will make a statement on the matter. [13270/15]
Amharc ar fhreagraI am advised by Revenue that deductions at source from Department of Social Protection (DSP) payments in respect of Local Property Tax (LPT) liabilities must not have the effect of reducing a property owner's weekly payment below the minimum rate of €186.
The €186 per week minimum amount is enshrined in social welfare legislation and it was considered appropriate at the time of the introduction of LPT to maintain this limit and not to facilitate any deduction at source amounts that would reduce the remaining payment below this level.
In the specific case to which the Deputy refers, the weekly deductions from the person's DSP payments were limited by the €186 threshold and were insufficient to satisfy the full amount of LPT due. On foot of the shortfall, a compliance letter issued to the person advising of the balance due.
A member of the LPT team recently made direct contact with the person and explained why the deduction at source amounts did not meet the full LPT liability. The LPT team member also outlined the other payment options that are available for LPT and explained the various criteria required to qualify for a Deferral of the tax. The LPT team member considered that it was appropriate to discuss the Deferral option given the person's income level.
On foot of the conversation the person opted for a particular payment arrangement that best suited her circumstances rather than choosing to defer the payment. The LPT team member helped the person to activate the preferred payment method and, on that basis, she is now LPT compliant.
