Finance (Local Property Tax) Act 2012 section 97

Over-deduction of local property tax by Minister

Section 97 deals with the procedure for refunding any excess local property tax that has been over-deducted by the Minister for Social Protection from a liable person's social welfare payments.

• Where the Minister for Social Protection deducts more local property tax from a person's net social welfare payments than was directed by Revenue, the excess must be repaid.
• The repayment of the over-deducted amount is made by the Revenue Commissioners directly to the liable person.
• The over-deduction is assessed by comparing the amount actually deducted during the specified period against the amount set out in the original or revised direction from Revenue.
• The repayment is subject to Revenue's general right to offset the excess against any other tax liabilities the person may owe, and to the general rules on repayment of local property tax.