Dáil Éireann Debate, Tuesday - 18 April 2023
415. Deputy Holly Cairns asked the Minister for Finance the steps he is taking to ensure that a State body (details supplied) engages productively with individuals concerning arrears, and avoids a confrontational approach. [17958/23]
View answerI understand that the Deputy’s question relates specifically to Revenue’s recent Local Property Tax (LPT) compliance campaign.
I am advised by Revenue that LPT returns and payments have been filed, and are up to date for approximately 1.7m properties for the year 2023. This represents a return and payment compliance rate of 93% and 90% respectively.
Revenue conducts a number of compliance campaigns reminding liable persons of their LPT obligations. Revenue recently wrote to 150,000 liable owners who have not yet complied with their LPT obligations for 2023 affording them a final opportunity to bring their LPT position up to date. This campaign mirrors the standard compliance procedures which have been in place since the introduction of LPT, with the exception of the years 2020 and 2021, when standard procedures were partially suspended on foot of the Covid-19 pandemic. Revenue has an obligation to address non-compliance and I’m sure the Deputy supports Revenue’s efforts in this regard.
While Revenue is obliged to collect all tax liabilities as they fall due, it is acknowledged that there are situations where normally compliant taxpayers experience difficulties that result in a failure to meet their tax obligations on time. In such scenarios, Revenue is committed to engaging with taxpayers to agree flexible payment arrangements that best suits their individual circumstances and avoids unnecessary hardship.
Any property owners experiencing financial difficulties can avail of a wide range of payment options for LPT both in respect of 2023 liabilities and for any previous years where liabilities are still outstanding. There are also legislative provisions in place that allow property owners to defer payment of LPT in certain circumstances. Information about the various payment and deferral options for LPT is available at revenue.ie/en/property/local-property-tax/index.aspx
Property owners experiencing difficulties in meeting their LPT obligations can contact Revenue online via MyEnquiries, by phone to the LPT Helpline, (01 738 36 26) or in writing to LPT Branch, PO Box 1, Limerick, where every effort will be made to agree a suitable payment or deferral arrangement.
