The Local Property Tax (LPT) Manual on the Revenue website has been amended to clarify the position in relation to household charge arrears, LPT appeals and the LPT surcharge.

The manual has been amended to clarify that the exemption from LPT for properties that have been certified as having a significant level of pyrite-induced damage also extends to the €200 LPT charge which replaced the Household Charge. Also non-payment of the €200 charge will not trigger an income tax, capital gains tax or corporation tax surcharge. The instruction also clarifies the operation of the provision which “caps” any surcharge at the amount of LPT.

A new Instruction has been added which explains in detail how LPT appeals are to be dealt with.

These instructions can be accessed in the LPT section of the Tax and Duty Manuals on the Revenue website.