Finance (Local Property Tax) Act 2012 section 41

Method of payment and deferral

Section 41 sets out the requirements for choosing a method of paying local property tax and the option to defer payment where eligible.

• The person preparing the LPT return must select one of the specified payment methods within the return itself.
• Where the liable person qualifies, the person preparing the return may also elect to defer payment of the local property tax due.
• If a payment method is chosen but no self-assessment of tax is included, the chosen payment method will apply to Revenue's own estimate of the tax liability.
• The payment election and any deferral election are both made through the return, ensuring all choices are recorded in a single filing.