Finance (Local Property Tax) Act 2012 section 68

Deduction by employer in subsequent periods

Section 68 deals with the continuation of Local Property Tax (LPT) deductions from an employee's pay in years after the initial return has been filed.

• Where an employee has elected to pay LPT by payroll deduction, this arrangement continues automatically in subsequent years.
• The employee does not need to file a new return each year for the deduction to carry on.
• LPT remains due and payable each year based on the property's valuation, even without a fresh return.
• The automatic payroll deduction only ceases if the employee notifies Revenue that they wish to switch to a different payment method.