Finance (Local Property Tax) Act 2012 section 133C

Excessive financial hardship

Section 133C provides for a discretionary deferral of local property tax where a liable person experiences excessive financial hardship due to an unexpected significant financial loss or expense.

• A liable person who suffers an unexpected and unavoidable significant financial loss or significant expense may apply in writing to Revenue for a deferral of local property tax, regardless of whether they meet the standard income thresholds for deferral.
• Revenue may allow the tax to be deferred to whatever extent and on whatever conditions they consider appropriate, provided they are satisfied the tax cannot be paid without excessive hardship as a consequence of the loss or expense.
• The deferral does not begin until the liable person has supplied all requested supporting information and documentation and has received notification from Revenue that the deferral has been approved.
• Revenue must publish guidelines setting out the circumstances in which a hardship deferral may be accepted, how to apply, the documentation required, the period of deferral, and any other relevant matters.