Finance (Local Property Tax) Act 2012 section 67

Notification to liable person that direction given to employer

Section 67 requires Revenue to notify a liable person when it has directed their employer to deduct local property tax from their pay.

• Where a liable person fails to specify a payment method in their LPT return, or defaults on a chosen payment method, Revenue may direct the person's employer to deduct the tax at source.
• Revenue must notify the liable person that such a direction has been issued to their employer.
• The notification obligation arises specifically where the deduction at source route is triggered by the person's failure to select or maintain a payment method.
• This requirement ensures the liable person is made aware that LPT will be deducted from their emoluments before they receive them.