Finance (Local Property Tax) Act 2012 section 91

Revised direction to Minister

Section 91 allows Revenue to issue a revised direction to the Minister for Social Protection to change the amount of local property tax (LPT) being deducted from a person's scheme payments.

• Revenue may issue a revised direction to the Minister for Social Protection to amend the LPT deduction from a person's scheme payments in various circumstances, such as where the liable person chooses to pay LPT by a different method.
• A revised direction may also be issued where the liable person stops receiving payments from the Minister, claims a deferral of LPT, or where Revenue determines the amount in a previous direction was incorrect.
• A revised direction is also appropriate where the liable person files a return showing a different LPT amount from that in the previous direction.
• Any revised direction replaces all previous directions given to the Minister in respect of that liable person and the relevant liability date.