Revenue E-Brief

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Revenue E-Brief Issue 23, 26 June 2013

Local Property Tax and Tax Clearance Certificate Applications

Sections 1094 and 1095 of the Taxes Consolidation Act 1997 have been amended by the Finance (Local Property Tax) Act 2012 (as amended) [1] to provide that outstanding LPT Returns and liabilities are taken into account for Tax Clearance purposes. Taxpayers and agents are reminded that the conditions for Tax Clearance will not be met where LPT Returns and/or payments are outstanding (or where the payment method chosen is not honoured).

Unpaid Household Charge

Residential property owners have until 30 June 2013 to pay their 2012 Household Charge (currently €145). Full details are available at: www.householdcharge.ie. By virtue of section 156 Finance (Local Property Tax) Act 2012 (as amended), if the charge remains unpaid by 1 July 2013, it will become an outstanding LPT liability of €200 and may prevent the issue of a Tax Clearance Certificate.

Footnote

[1] Section 14 of the Finance (Local Property Tax) (Amendment) Act 2013 amended section 1094 of the Taxes Consolidation Act 1997, while section 1095 was applied by the Schedule to the Finance (Local Property Tax) Act 2012 when it was passed in December 2012.