Local Property Tax Act 2012 (Number 52 of 2012)
PART 11
Collection and Enforcement
119 Date for payment of local property tax.
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(1) Subject to subsection (2), local property tax contained in a self-assessment or a Revenue assessment or treated as contained in a Revenue assessment under section 49 shall be payable on or before—
(a) 1 July 2013, in respect of the liability date 1 May 2013, and
(b) 1 January, in respect of the liability date 1 November in any other year.
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(1) Local property tax in relation to a liability date shall be due on that date.
(1A) Subject to subsections (2) and (3), local property tax contained in a self-assessment or a Revenue assessment or treated as contained in a Revenue assessment under section 49 shall be payable on or before—
(a) 1 July 2013, in respect of the liability date 1 May 2013, and
(b) 1 January in the year immediately following the year in which any liability date after 1 May 2013 falls.
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(2) Local property tax which is deductible by an employer under section 74 shall be payable within the period specified in Regulation 28(1) and (1A) or Regulation 29(1) and (1A), as the case may be, of the PAYE Regulations (within the meaning of section 64).
(3) Local property tax which is deductible—
(a) by the Minister for Social Protection under Chapter 2 of Part 10, and
(b) by the Minister for Agriculture, Food and the Marine under Chapter 3 of that Part,
shall be payable within the period specified in section 93(3) and section 111(3), respectively.
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(4) Notwithstanding subsection (1A), the local property tax due in respect of the liability date 1 May 2013 on the part of a liable person referred to in section 17(6) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013) shall be payable on or before 1 January 2014.
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