Finance (Local Property Tax) Act 2012 section 66

Circumstances in which local property tax to be deducted

Section 66 sets out the circumstances in which local property tax may be deducted from a liable person's employment income by their employer.

• A liable person may elect in their return to have LPT deducted from their net emoluments by their employer.
• Where no method of payment is specified in the return, deduction from emoluments may apply by default.
• If the liable person elects a different payment method but fails to make payment by that method, deduction from emoluments may be applied instead.
• A liable person may agree with Revenue to have LPT arising from a Revenue assessment deducted from their net emoluments.