Finance (Local Property Tax) Act 2012 section 80

End of year statement of deductions to be given to a liable person

Section 80 requires certain bodies that have been deducting Local Property Tax (LPT) from payments they make to a liable person to provide that person with an end-of-year statement showing the total amount of LPT deducted during the year.

• Where LPT has been deducted at source from a liable person's income or payments during a year, the deducting body must provide the person with a written statement after the year ends.
• The statement must show the total gross amount of LPT deducted during the year and any other details that Revenue may require.
• The bodies that may be required to issue these statements include employers (deducting from salary), the Department of Social Protection (deducting from certain social welfare payments), and the Department of Agriculture, Food and the Marine (deducting from certain scheme payments).
• The statement must be provided within a timeframe and in a format specified by Revenue.

---