With 96% levels of compliance claimed in 2015, LPT receipts for the first half of the year are €305 million; included in this is €6 million in Household Charge. Fingal Local Authority has the highest compliance to date at 99.6% with €21.8 million collected in LPT. These figures are bolstered by collection enforcement activity.

According to the LPT statistics published by Revenue for the first half of 2015, Laois Local Authority has the second highest LPT compliance at 99.5%, followed by South Dublin, Carlow and Wicklow. Donegal Local Authority is at the lower end, “low” being relative in this context, with 90.4% compliance and €8.7 million collected in LPT.

In terms of actual amounts the most was collected in the Dublin City Local Authority region, at €50.8 million so far for 2015. Dunlaoghaire Rathdown is the second highest (€31.3 million) followed by Cork County (€28.1 million).

The statistics also tell us that mandatory deduction at source has been applied for approximately 31,000 properties, nearly 10% of these in the Dublin City Local Authority region. Over half of all homeowners paid their 2015 LPT by Single Debit Authority or Direct Debit. The fewest payments were made using a payment service provider.

The Revenue chairman told the Public Accounts Committee Hearings that to date in excess of 1,000 LPT cases were referred to the Sheriff for collection. To date no LPT liabilities have been referred for Court action and Revenue has not used their attachment powers to secure payment, so far.

Commenting on Revenue’s Household Charge compliance campaign, the Revenue Chairman stated that “almost 318,000 property owners have become compliant and paid almost €45m in arrears. Compliance activity is on-going in the 47,000 cases that have yet to pay the charge”.