74 Payment of local property tax deducted by employer.

(1) Subject to sections 72(1) and 73, an employer shall be accountable for the amount of local property tax deductible, and shall be liable to remit that amount to the Revenue Commissioners, as if it were an amount of income tax deductible in accordance with the PAYE Regulations.

(2) An employer shall remit to the Collector-General the amount of local property tax which the employer is directed under section 65 to deduct and the remittance shall be made at the same time and in the same manner as the remittance of income tax which the employer is required under Regulation 28 or, as the case may be, Regulation 29 of the PAYE Regulations to make.