Finance (Local Property Tax) Act 2012 section 89

Withdrawal of direction on request from liable person

Section 89 deals with the circumstances in which a liable person can request that local property tax deductions from their social welfare payments be stopped, and the conditions under which Revenue may refuse such a request.

• A liable person may notify Revenue that they no longer wish to have LPT deducted from their net social welfare payments, and Revenue must then direct the Minister to stop further deductions.
• Revenue will not withdraw the deduction direction if the liable person has not agreed an alternative method of paying their LPT.
• Revenue will also not withdraw the direction where an alternative payment method has been agreed but the liable person has not yet delivered a true and complete LPT return.
• Revenue may refuse to withdraw the deduction direction where doing so would, in their view, adversely affect the timely collection of LPT.