Finance (Local Property Tax) Act 2012 section 103

Circumstances in which direction to deduct local property tax may be given

Section 103 sets out the circumstances in which the Minister may be directed to deduct local property tax from a liable person's net scheme payments.

• A liable person may elect in their return to have LPT deducted from their net scheme payments by the Minister.
• Deduction also applies where the liable person fails to specify a payment method, defaults on a chosen method, or agrees with Revenue to have LPT deducted.
• For the purposes of this section, the Minister is treated as the employer, and net scheme payments are treated as net emoluments.
• The same triggers that allow an employer to deduct LPT from pay under section 66 apply equally to the Minister's deduction from scheme payments.