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Updated on 9th of August 2013

Local Property Tax Information for Employers and Pension Providers

Property owners can choose to pay their Local Property Tax (LPT) for 2013 in one single payment or to phase their payments
from July 2013 to December 2013. One of the phased payment options which is made available is deduction at source from
salary or occupational pension.

Employers and or pension providers will be required to make this facility available to their employees or pensioners from July 2013 onwards. Where this payment option is chosen by a property owner, Revenue will notify the employer or the pension
provider to deduct LPT from the owner’s net salary or occupational pension.

The employer or pension provider must commence deductions of LPT from July 2013 and spread these deductions evenly over the pay periods occurring between July and December 2013. They will be required to account for and remit the deducted LPT to Revenue on Form P30.

For further information on how deduction at source from salary or occupational pension will operate please refer to links below:

Local Property Tax Information for Employers and Pension Providers

Employer Tax Credit Certificate – P2C

LPT deduction in payroll

Absence from work – holiday pay, sick leave, etc



Added 9th of August 2013

Section 65 of the Finance (Local Property Tax) Act, 2012, as amended, states that

Where a liable person is in receipt of emoluments the Revenue Commissioners may direct an employer to deduct, in a period specified in the direction, local property tax payable by the liable person from the net emoluments payable to the liable person by the employer

Employers are statutorily obliged to comply with any direction that may be issued to them to deduct tax in accordance with the
aforesaid statutory provision and Part 10 of the Finance (Local Property Tax) Act, 2012, as amended.

Any legal proceedings will be strenuously contested by the State.

 

Softcom does not accept any responsibility. The above is for reference ONLY. Please consult the relevant Department before making any decisions.

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