Finance (Local Property Tax) Act 2012 section 79

Return by employer at end of year

Section 79 sets out the monthly reporting obligations for employers who have been directed by Revenue to deduct local property tax from an employee's pay.

• Employers must file a monthly declaration with Revenue by the 15th day after the end of each month, showing the total local property tax deducted that month.
• Where Revenue issues the employer a summary statement for the month, that statement is automatically treated as the employer's declaration for that month.
• If Revenue's summary statement does not accurately reflect the amount the employer was required to deduct, the deemed declaration does not apply.
• In such cases, the employer must submit a corrected declaration that accurately reflects their deduction liability for the month in question.