Finance (Local Property Tax) Act 2012 section 90

Amount of local property tax to be deducted

Section 90 sets out how the amount of local property tax to be deducted from a liable person's social protection scheme payments is calculated.

• The amount of LPT that Revenue may direct the Minister for Social Protection to deduct is determined using the same rules that apply to deductions from employment income, but adapted for scheme payments.
• The deduction may cover self-assessed LPT, a Revenue estimate of LPT, or any unpaid LPT from a previous period, including interest.
• Any LPT payments already made by the liable person must be taken into account when calculating the amount to be deducted.
• References in the employer deduction rules to employment income and employer obligations are read as references to scheme payments and the Minister's corresponding obligations.