Finance (Local Property Tax) Act 2012 section 129

Tax clearance certificates and deferred local property tax

Section 129 ensures that a person who has deferred their local property tax is not prevented from obtaining a tax clearance certificate solely because of that deferral.

• Tax clearance certificates confirm that a person is compliant with their tax obligations
• A deferred LPT amount under Part 12 of the Act does not count as an unpaid liability for tax clearance purposes
• This applies to tax clearance certificates required for public sector contracts under section 1095 of the Taxes Consolidation Act 1997
• It also applies to tax compliance requirements under section 25 of the Standards in Public Office Act 2001