Finance (Local Property Tax) Act 2012 section 96

Under-deduction of local property tax by Minister

Section 96 deals with the situation where the Minister for Social Protection fails to deduct the full amount of local property tax from a liable person's social welfare payment within the specified period, and sets out the options available to Revenue to recover the shortfall.

• Where the Minister does not deduct the full amount of LPT directed by Revenue from a liable person's social welfare payment before the end of the specified period, the shortfall must be addressed
• Revenue may include the undeducted amount in a subsequent direction to the Minister covering a later period for the same liable person
• Alternatively, Revenue may agree a different method of payment directly with the liable person to recover the outstanding amount
• The Minister is required to notify Revenue whenever an under-deduction occurs so that one of these recovery options can be pursued