Finance (Local Property Tax) Act 2012 section 84

Direction to Minister to deduct local property tax

Section 84 sets out the power of Revenue to direct the Minister for Social Protection to deduct local property tax from social welfare scheme payments made to a liable person.

• Revenue may direct the Minister for Social Protection to deduct LPT from the net scheme payments payable to a liable person, where that person is in receipt of such payments and the conditions in section 85 or section 88 are met.
• Where a liable person receives payments under more than one social welfare scheme, the direction may only apply to a single scheme.
• The direction must specify the start and end dates of the deduction period and the amount to be deducted from each payment.
• Revenue's normal obligations regarding secrecy and restrictions on disclosure of information do not apply in relation to directions given under this section or under section 91 (revised directions).