Employer penalties for failing to pay local property tax
Revenue has updated its Tax and Duty Manual to include the imposition of a penalty in cases where an employer fails to make a return of Local Property Tax (LPT) deducted from their employees via payroll following an instruction from Revenue to do so.
The penalty for outstanding payments will be €500 per month (or part of month thereof) subject to a maximum penalty of €3,000. A template for a Notice of Opinion on a penalty for LPT is also included.