Finance (Local Property Tax) Act 2012 section 86

Election for specified method of payment

Section 86 deals with a liable person's right to elect to have local property tax deducted from a specific social protection scheme payment, and Revenue's power to override that election where timely collection of the tax would be affected.

• A liable person may elect in their return to have LPT deducted from a specified social protection scheme payment.
• Where such an election is made, Revenue's direction to the Minister for Social Protection must relate to the scheme chosen by the liable person.
• Revenue may override the election if complying with it would adversely affect the timely collection of LPT.
• Where Revenue overrides the election, they may direct deduction from a different scheme or select an entirely different method of payment.