Finance (Local Property Tax) Act 2012 section 102

Direction to Minister to deduct local property tax

Section 102 deals with the power of the Revenue Commissioners to direct the Minister for Agriculture, Food and the Marine to deduct local property tax from net scheme payments due to a liable person.

• Revenue may direct the Minister for Agriculture to deduct LPT from net scheme payments owed to a liable person.
• The direction must specify the period during which the deductions are to be made.
• The power applies where the liable person receives net scheme payments and the conditions in section 103 or section 106 are met.
• Revenue's normal obligations of secrecy and confidentiality do not prevent it from sharing information necessary to issue such directions.