Finance (Local Property Tax) Act 2012 section 118

Deduction of local property tax from State payments

Section 118 enables the Minister for Finance to make orders allowing Revenue to direct government departments or State offices to deduct local property tax from payments owed to liable persons.

• The Minister for Finance, after consulting relevant government ministers, may make an order enabling Revenue to direct any government minister or State office to deduct local property tax from sums owed to a liable person.
• The deduction mechanism operates in a manner analogous to the deduction-at-source provisions already established for employers, pension providers and other payment agents under Chapters 1, 2 or 3 of the Act.
• Once Revenue issues such a direction, the relevant minister or State office must comply with it, unless the order itself provides otherwise.
• The term "enactment" in this section covers both primary legislation and any instruments (such as statutory instruments or regulations) made under such legislation.