Finance (Local Property Tax) Act 2012 section 95

Cessation of scheme payments

Section 95 deals with the obligation on the Minister for Social Protection to notify Revenue when a liable person stops receiving social welfare scheme payments from which local property tax was being deducted.

• Where Revenue has directed the Minister for Social Protection to deduct local property tax (LPT) from a person's social welfare scheme payments, the Minister must monitor whether those payments continue.
• If the liable person ceases to receive the scheme payments during the period over which deductions were to be made, the Minister is required to notify Revenue of this fact.
• This notification allows Revenue to make alternative arrangements to collect the outstanding LPT from the liable person through other means.
• The obligation to notify rests solely with the Minister for Social Protection and arises automatically upon cessation of the scheme payments.