Finance (Local Property Tax) Act 2012 section 92

Deduction by Minister

Section 92 sets out the obligation on the Minister for Social Protection to deduct local property tax from social welfare payments when directed to do so by Revenue, and the minimum payment threshold that must be preserved.

• The Minister must deduct LPT from the liable person's net scheme payments when directed by Revenue under section 84 or section 91.
• Deductions must not reduce the net scheme payment below the minimum amount specified for supplementary welfare allowance in Part 1 of Schedule 4 to the Social Welfare Consolidation Act 2005.
• Where the liable person's payments are too low to allow the full LPT deduction without breaching the minimum threshold, the Minister is only obliged to deduct whatever amount can be taken without crossing that floor.
• If the Minister is unable to deduct the full amount of LPT specified in the direction, the Minister must notify Revenue accordingly.