Finance (Local Property Tax) Act 2012 section 105

Notification to liable person that direction given to Minister

Section 105 requires Revenue to notify a liable person when they have directed the Minister for Agriculture, Food and the Marine to deduct local property tax from scheme payments due to that person.

• Where Revenue direct the Minister for Agriculture to deduct LPT from scheme payments, they must notify the liable person of that direction.
• The notification obligation applies where the liable person failed to specify a payment method, defaulted on a chosen method, or agreed to have LPT deducted from their payments.
• This ensures the liable person is aware that deductions will be made from their agricultural scheme payments before those payments are received.
• The requirement to notify is a safeguard so that the liable person is not taken by surprise by reduced scheme payments.