Finance (Local Property Tax) Act 2012 section 69

Amount of local property tax to be deducted

Section 69 sets out how the amount of local property tax (LPT) to be deducted from a liable person's pay or pension by their employer is determined, including adjustments for arrears, interest and prior payments.

• Where a liable person elects or agrees to pay LPT through payroll deduction, the amount deducted is the amount they have chosen or agreed to have taken from their net emoluments.
• Where Revenue directs deduction because the liable person has defaulted, the amount is either the self-assessed amount, the Revenue estimate (if due and payable), or the amount still outstanding at the time of the default.
• The amount Revenue directs to be deducted may also include any LPT that was unpaid before the deduction period begins, as well as any interest due on overdue tax.
• Any payments the liable person has already made towards the LPT owed must be taken into account, reducing the amount to be deducted accordingly.