Dáil Éireann Debate, Tuesday - 17 May 2022
264. Deputy Alan Kelly asked the Minister for Finance his views on whether it was appropriate for the Revenue Commissioners to advise a person to pay their local property tax in their deceased mother’s name after the deceased had willed the property to the person's son, the deceased’s grandson who is a teenager. [24759/22]
Amharc ar fhreagraIn the absence of specific details, Revenue cannot advise me on the circumstances of the individual case referenced. If the Deputy provides specific details in relation to the property Revenue will examine what happened in the case.
Revenue administers Local Property Tax (LPT) in accordance with the provisions set out in the Finance (Local Property Tax) Act 2012 (as amended). Section 11 of the Act provides that where the liable owner of a property is deceased, it is the personal representative of the estate of the deceased who shall become the liable person for LPT in respect of that property, until the transfer of ownership to the beneficiary is complete.
There are no criteria set out in the Act regarding the age of a liable person. However, section 16(4) of the Act provides that LPT can be paid by another person, on behalf of the liable person. Furthermore, in accordance with section 36 of the Act, a liable property owner can authorise another person to complete any LPT filing obligations on his/her behalf.
