Finance (Local Property Tax) Act 2012 section 107

Withdrawal of direction on request from liable person

Section 107 sets out the circumstances in which a liable person can request that local property tax deductions from their net scheme payments be stopped, and the conditions under which Revenue may refuse such a request.

• A liable person can notify Revenue that they no longer wish to have LPT deducted from their net scheme payments, and Revenue must then direct the Minister to stop making deductions.
• The right to withdraw does not apply if the liable person fails to agree an alternative payment method with Revenue.
• The right to withdraw also does not apply if an alternative method is agreed but the liable person has not yet delivered a true and complete LPT return to Revenue.
• Revenue may refuse to stop deductions if doing so would adversely affect the timely collection of local property tax.