Local Property Tax - Reminder

1. Local Property Tax (including household charge arrears) and Pay and File for IT/CT/CGT 2012 – application of surcharge (Section 38 Finance (Local Property Tax) Act 2012 (as amended))

2. Contacts from Agents in connection with Local Property Tax

Taxpayers (and their agents) are reminded that if you file your Income Tax, Corporation Tax or Capital Gains Tax Return on time, but at the date of filing:

• you have failed to submit your Local Property Tax (LPT) Return or,
• you have failed to pay the LPT due or,
• you have not entered into an agreed arrangement to pay the LPT due,

a surcharge of 10% of the IT/CT/CGT liability will be applied to your notice of assessment automatically.

Anyone who has household charge arrears/LPT of €200 will also be subject to the 10% surcharge when the IT/CT/CGT Return is filed. Revenue systems will be in place in September 2013 to pay and file the household charge arrears/LPT. In the meantime, anyone wishing to pay the household charge arrears/LPT can do so by way of cheque or postal order (made payable to Revenue) which should be sent to the Local Property Tax Branch, Revenue Commissioners, PO Box 1, Limerick. It is recommended that you write the relevant Property ID and your PPS Number or Tax Reference Number on the back of the cheque/postal order. Alternatively, the €200 can be paid using your debit or credit card by calling the LPT Helpline on 1890 200 255.

Taxpayers are advised to file their LPT Return(s) and pay any LPT due (including arrears of household charge/LPT) as soon as possible to ensure that a surcharge is not imposed and to avoid enforcement of the amount(s) stated on the Notice of Estimate of LPT that issued to all residential property owners.

It is the responsibility of taxpayers and their agents to agree how the agent will satisfy him/herself that their client’s LPT affairs are up-to-date when they are preparing the IT/CT/CGT Return as Revenue is unable to advise agents of their clients’ LPT status.

In cases where an agent has been authorised by their client to act on their behalf for LPT, the client can provide their Property ID and PIN Code to their agent, who will then be in a position to view their client’s LPT status online via www.revenue.ie. Where there is no authority for the agent to act on the client’s behalf for LPT, the agent will have to obtain a printout of the client’s LPT status directly from their client. Alternatively, the client can arrange to have a Statement of Account sent to them by phoning LPT Branch at 1890 200 255 and the Statement can, in turn, be provided to their agent.

Finally, it should be noted that queries in relation to the household charge arrears should be made to the Local Government Management Agency at 1890 357 357.