Finance (Local Property Tax) Act 2012 section 109

Revised direction to Minister

Section 109 deals with how Revenue may issue a revised direction to the Minister for Agriculture, Food and the Marine to change the amount of local property tax (LPT) being deducted from a liable person's scheme payments.

• Revenue may issue a revised direction to the Minister for Agriculture to change the LPT amount being deducted from a liable person's scheme payments, for example where a return is filed with a different LPT amount, a deferral is claimed, or the person begins paying LPT by another method.
• The revised direction replaces any previous direction given to the Minister in respect of the same liable person and liability date.
• Where the revised direction does not increase the amount of LPT to be deducted, it is treated as having been given on the date of the original direction it replaces, ensuring the liable person is not disadvantaged by timing.
• Where the revised direction provides for a greater amount of LPT to be deducted, it takes effect from the actual date it is given, so the increased deduction applies only from that point forward.