Finance (Local Property Tax) Act 2012 section 73

Cessation of employment

Section 73 deals with what happens when a liable person's employment ends while local property tax (LPT) is being deducted from their wages, and how the employer must handle any remaining LPT obligations at that point.

• When an employee leaves their job, the employer must stop deducting LPT from their pay and notify Revenue of the cessation and the amounts deducted up to that date.
• If the total LPT deducted by the employer up to the date of cessation is less than the full amount that was due to be collected through payroll for that year, the shortfall becomes a debt owed directly by the liable person to Revenue.
• Revenue will notify the liable person of any outstanding balance and may pursue collection of that amount through other means, including other payment methods available under the Act.
• The employer remains responsible for remitting to Revenue all amounts actually deducted from the employee's pay up to the cessation date, in accordance with the normal remittance rules.