Revenue have published updated ‘Liability to LPT FAQs’. This deals with questions on how to determine the portion of your property that is liable to LPT, such as, where there is also a commercial use of the property or a farm. Updated ‘General FAQs’ have also been published which cover the person liable for LPT, and address queries on the approach to be taken in cases where the LPT return is addressed to individuals other than the owner of the property, for example a tenant/landlord situation. These updated FAQs are published on the Revenue website under Home - Taxes & Duties – Local Property Tax – FAQs and also cover dealing with Approved Housing Bodies and Local authorities.

Guidance on deferring payment or part payment of Local Property Tax and examples illustrating how deferral will operate is also provided in addition to the LPT2 Return form which is required where deferral is claimed under one of the categories; Personal Representative of a Deceased Person, Personal Insolvency and Hardship Grounds.

Where deferral is claimed based on Income Threshold the LPT1 Return form should be used.

One of the phased payment options for LPT is deduction at source from wages/salary or an occupational pension. Revenue's eBrief No. 16/13 sets out some information for employers and pension providers on the operation of this phased payment option.

Guidance for Employers, Farmers and DSP Recipients

FAQs also cover information on LPT for employers, farmers and social welfare recipients. These deal with the payment options, including phased payments, available to these classes of homeowners and how phased payments will be administered by Revenue.

Some key points set out include:

For employers – from July onwards, employers will be obliged to make a facility available for employees to make a phased payment of their LPT over the period July to December 2013 via the PAYE system. Revenue will notify the employer provider to deduct LPT from the employee's net salary via the employer Tax Credit Certificate (P2C) – both the ROS and the paper versions. The employer will be required to account for and remit the deducted LPT to Revenue on Form P30.

For farmers – payment of LPT can be made in one single payment or by phased payments over the period July to December 2013. Phased payment options include deduction at source from scheme payments received from the Department of Agriculture, Food and the Marine (DAFM). Revenue will notify the DAFM once this option is selected on the LPT return and certain information is provided on the return.

For social welfare recipients – as for employees and farmers, social welfare recipients liable to pay LPT can opt for a phased payment over the period July to December 2013 or make one single payment. This option must be selected on the LPT return and by completing required information. Deduction of LPT from a DSP payment cannot reduce a DSP personal rate payment to less than €186 per week therefore recipients must ensure that they have sufficient weekly payments to cover their LPT.