Local Property Tax (LPT)

Individuals who opted to pay LPT by deduction at source from salary/occupational pension:
Revenue have issued the first tranche of P2C’s (employer tax credit certificates) to employers/pension providers instructing them to commence the deduction of LPT from wages/occupational pension with effect from 1 July.

Unpaid LPT
Revenue will now begin writing to individuals who have not met their LPT obligations. A range of collection options will be utilised by Revenue including mandatory deduction at source from salary or occupational pension
Self employed individuals and companies who have not filed the LPT return will not qualify for a Tax Clearance Certificate and may be liable for a late filing income tax/corporation Tax surcharge.

Unpaid Household Charge
Unpaid 2012 Household Charge increased to €200 with effect from 1 July 2013 and is now collected by Revenue.

For further information please see www.revenue.ie/en/tax/lpt/