Finance (Local Property Tax) Act 2012 section 65

Direction to employer to deduct local property tax

Section 65 deals with the power of Revenue to direct an employer to deduct local property tax from a liable person's pay, including where the person changes employment.

• Revenue may direct an employer to deduct local property tax owed by a liable person from their net emoluments over a specified period.
• If the liable person changes employment, Revenue may direct the new employer to deduct any remaining balance of local property tax still outstanding.
• A liable person can opt out of payroll deduction by notifying Revenue, at which point an alternative payment method must be agreed.
• Revenue's normal obligations of secrecy and confidentiality do not restrict the disclosure of information contained in a deduction direction issued to an employer.