Finance (Local Property Tax) Act 2012 section 82

Employer treated as if net emoluments paid to a liable person

Section 82 provides that an employer who deducts local property tax from an employee's pay is treated as having paid that amount to the employee, thereby protecting the employer from any further liability in respect of the deducted sum.

• When an employer deducts LPT from an employee's net pay in accordance with the deduction at source provisions, the employer is legally discharged of that amount.
• The deducted amount is treated as though it had actually been paid to the employee.
• This means the employee cannot claim that their pay was short — the deduction counts as payment for all purposes.
• The provision protects employers from any further claim or liability in respect of the portion of pay withheld for LPT.