Finance (Local Property Tax) Act 2012 section 134

Continuation of deferral

Section 134 deals with what happens when a liable person who has been granted a deferral of local property tax ceases to meet the qualifying conditions, including provisions for bereavement situations.

• Where a liable person no longer meets the conditions that originally qualified them for a deferral, any deferral already granted may continue in effect.
• If Revenue becomes aware that a person did not actually satisfy the deferral conditions at the time the deferral was originally claimed, they must notify the person accordingly.
• Where the spouse, civil partner or cohabitant of a liable person dies, the liable person may continue to claim a deferral until the first liability date of the next valuation period, even if they no longer meet the income threshold condition.
• The continuation of deferral is subject to the rules on relevant events, which can trigger the end of a deferral and require the deferred tax to be paid.