Finance (Local Property Tax) Act 2012 section 98

Statement of deductions

Section 98 provides that a liable person is entitled to request a statement from the Minister for Social Protection showing the total local property tax deducted from their scheme payments.

• Where local property tax has been deducted from a liable person's net scheme payments by the Minister for Social Protection, the liable person may request a statement of the total deductions made.
• The request may be made at the end of the deduction period specified in the original or revised direction issued to the Minister.
• The statement must show the total amount of local property tax deducted from the person's net scheme payments over that period.
• The Minister for Social Protection is obliged to comply with any such request.