Finance (Local Property Tax) Act 2012 section 78A

Notification by employer

Section 78A requires employers to notify Revenue of certain details before deducting local property tax from an employee's pay.

  • Employers who have been directed by Revenue to deduct local property tax (LPT) from an employee's pay must notify Revenue before making each payment.
  • The notification must include the employee's name and personal public service number (PPSN).
  • The employer must also confirm the date on which the payment of earnings is being made.
  • The total amount of LPT to be deducted from the payment must be reported to Revenue.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member