Finance (Local Property Tax) Act 2012 section 85

Circumstances in which direction to deduct local property tax may be given

Section 85 sets out the circumstances in which Revenue may direct the Minister for Social Protection to deduct local property tax from a liable person's social welfare payments.

• A liable person may elect in their LPT return to have the tax deducted from their social welfare (scheme) payments.
• Deduction may also arise where the person failed to specify a payment method, defaulted on a chosen method, or agreed with Revenue to have LPT deducted.
• For the purposes of this deduction mechanism, the Minister for Social Protection is treated as the "employer" and net scheme payments are treated as "net emoluments".
• The same triggering circumstances that apply to employer deductions under section 66 apply here, adapted for social welfare payments.