Tuesday, 10 December 2019

Ceisteanna (141)

Tom Neville


141. Deputy Tom Neville asked the Minister for Finance if he will address a matter regarding property tax in the case of a person (details supplied); and if he will make a statement on the matter. [51601/19]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

The Finance (Local Property Tax) Act 2012, as amended, specifies that the liability to Local Property Tax (LPT) arises on 1 November each year in respect of the following year, for example 1 November 2019 in respect of 2020, and the designated liable person on that date is obliged to complete returns and make payment.

Joint owners of a liable property must designate the person to file LPT returns and pay the liability due. Once a person is designated as the liable person, Revenue engages with him or her on any LPT issues that arise.

I am advised by Revenue that the person in question was recorded as the designated liable person for the LPT liability in respect of the relevant property on 1 November 2019 and was therefore issued with a payment reminder for 2020. Revenue did not receive any communications from the person, or from any other party, regarding any putative changes to her status as the liable person.

Revenue has confirmed that the person should contact the LPT team at telephone number 065-6849081 as soon as possible to clarify matters. Revenue has also confirmed that it will write formally to the parties involved, setting out the legislative requirements in respect of LPT and requesting that the matter be clarified.