Further to Parliamentary Questions Nos. 208, 209 and 210 of 25 April 2023, I am advised that a shortfall in Local Property Tax (LPT) payments, deducted from Department of Social Protection (DSP) payments for 2021, occurred due to an IT systems miscalculation rather than a rounding error. The systems error was unique to 2021 and has not affected subsequent or previous years.
I am further advised by Revenue that in line with general compliance policies for LPT, liable owners of a property with a balance due of less than €20 have not received correspondence from Revenue as part of the standard LPT compliance campaigns.
Property owners, impacted by the miscalculation error, were only contacted if their property was valued in excess of Band 5 (€437,501 – €525,000) as the miscalculation resulted in a balance in excess of €20 for these owners. However, if property owners had other outstanding LPT liabilities that brought the cumulative balance they owed above €20, then a compliance letter issued to that property owner in respect of the full balance. A significant number of property owners impacted by the miscalculation have already paid the outstanding balances from 2021.