Finance (Local Property Tax) Act 2012 section 94

Information to be provided to the Revenue Commissioners

Section 94 requires the Minister for Social Protection to report to Revenue the details of any local property tax deducted from social welfare payments.

• The Minister for Social Protection must provide Revenue with particulars of local property tax (LPT) deducted from net scheme payments made to liable persons.
• The specific details to be reported are determined by agreement between Revenue and the Minister.
• The timing, format and manner of reporting are also agreed between Revenue and the Minister.
• This ensures Revenue has a complete record of LPT collected through the social welfare deduction mechanism.