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Tax Code

Dáil Éireann Debate, Tuesday - 1 June 2021

Tuesday, 1 June 2021

Ceisteanna (251)

Paul McAuliffe


251. Deputy Paul McAuliffe asked the Minister for Finance if a review of the local property tax case of a person (details supplied) can be carried out. [29547/21]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

I am advised by Revenue that the person in question recently informed Revenue that the 2013 self-assessed valuation on his property was over-stated and requested that it be reduced from Local Property Tax (LPT) Band 3 to Band 1.

The person previously paid LPT liability for 2013 (in 2013) but did not make payments in respect of subsequent years until 2019, following notifications from Revenue. The payment received in 2019 was allocated to his older LPT liabilities in accordance with normal Revenue practice for historical tax arrears. The subsequent reduction in the person’s LPT valuation in 2021 meant that both 2013 and 2015 were consequently overpaid. However, these amounts are not repayable, in accordance with section 26(2)(b) of the Finance (Local) Property Tax) Act 2012 (as amended), because the valuation was changed more than four-years after the end of the relevant tax years.

Revenue is engaging directly with the person in the context of his overall LPT liability, including in respect of interest charges and his entitlement to a deferral of LPT.