Local Property Tax (LPT) is a self-assessed tax and residential property owners are obliged to determine the market value for their properties as at 1 May 2013, file an LPT Return, calculate the relevant LPT liabilities, and make payment arrangements each year for the tax due.
I am advised by Revenue that according to its records the person mentioned by the Deputy is the registered owner of the property in question and is liable to pay LPT for the years 2013 to 2019 (inclusive). Revenue has also confirmed that an LPT Return has not been filed and payments have not been made in respect of the property. The total LPT liability outstanding for 2013 to 2019 is €2,571. However, this figure is based on the Revenue estimate made in the absence of a Return and may change once it (the Return) is filed. This figure also excludes statutory interest of 8% per annum.
Revenue has also advised me that the person has failed to engage on the issue and has not responded to any notifications issued. Notwithstanding this, Revenue is still willing to engage with the person in preference to deploying debt collection sanctions. However, any engagement requires the person to immediately file the outstanding LPT Return so that the liability, including statutory interest, can be accurately quantified. Revenue has confirmed that it will make direct contact with the person to assist him in completing the Return and to outline the various payment options that are available to him. Revenue has also confirmed that the Household Charge (HHC) in respect of the property is paid.