Finance (Local Property Tax) Act 2012 section 87

Notification to liable person that direction given to Minister

Section 87 requires Revenue to notify a liable person when they have directed the Minister for Social Protection to deduct local property tax from the person's social welfare payments.

• Where Revenue direct the Minister for Social Protection to deduct LPT from a person's social welfare payments, Revenue must notify the liable person that such a direction has been given.
• This notification requirement applies specifically where the direction arises because the liable person failed to specify a payment method, defaulted on a chosen payment method, or agreed with Revenue to have LPT deducted from their payments.
• The direction itself is made under section 84 of the Act, which empowers Revenue to instruct the Minister to make deductions from net scheme payments.
• The notification obligation ensures that liable persons are made aware that their social welfare payments will be reduced to cover their LPT liability.