Finance (Local Property Tax) Act 2012 section 71

Withdrawal of direction on request from liable person

Section 71 deals with the process by which a liable person can request that Revenue stop deducting local property tax from their pay, and the conditions under which Revenue may refuse such a request.

• A liable person may notify Revenue that they no longer wish to have LPT deducted from their net emoluments, and Revenue must then direct the employer to stop making deductions.
• The withdrawal will not apply if the liable person has not agreed an alternative method of payment with Revenue.
• The withdrawal will also not apply where the liable person has agreed an alternative payment method but has not yet delivered a true and complete LPT return to Revenue.
• Revenue may refuse to withdraw the payroll deduction direction if doing so would adversely affect the timely collection of local property tax.