Finance (Local Property Tax) Act 2012 section 70

Revised direction to employer

Section 70 deals with the circumstances in which Revenue may issue a revised direction to an employer regarding the deduction of local property tax from an employee's pay, replacing any earlier direction.

• Revenue may revise an employer deduction direction where the liable person has paid some or all of the LPT by other means, has left that employment, or has claimed a deferral.
• A revised direction may also be issued where Revenue determines the amount in the original direction was incorrect, or where the liable person files a return with a different self-assessed LPT amount.
• The revised direction completely replaces any previous direction given to that employer in respect of the same liable person and liability date.
• The power to revise ensures the deduction at source mechanism remains accurate and up to date as circumstances change.