In advance of their nationwide LPT compliance programme, Revenue has issued a notice to property owners that they have until 31 March to bring their LPT and Household Charge affairs up to date. Thereafter, interest and penalties will be applied and mandatory deduction from wages and pensions will commence.

Property owners who;

• haven’t paid the 2012 Household Charge; or
• haven’t filed and paid their 2013 and 2014 LPT; or
• have undervalued their property; or
• claimed an exemption they were not entitled to;

are the subject of this Revenue compliance programme.

Non-compliance with LPT obligations will result in an interest charge on outstanding LPT (including arrears of Household Charge) that is not paid by 31 March. Interest will also apply where additional tax becomes payable in cases where a property was undervalued. Tax clearance certs will also not issue.

According to Revenue’s notice, cases may be selected for debt collection/enforcement action, including referral to the Sheriff, in respect of LPT/Household Charge and for consideration of penalties.

Revenue also advises that mandatory deduction from wages and occupational pensions of unpaid Household Charge, including interest, will start in April for those who have not paid the €200 liability.

According to recent published statistics, LPT compliance for 2014 is 82% and LPT payments made in 2014 total €34 million. A further €76 million for 2014 was paid in 2013. The overall compliance rate for 2013 is 93%.

Further details on Revenue’s compliance campaign and on what property owners should do to bring their LPT affairs up to date are available on the Revenue website. LPT compliance data is also available from the Revenue website.