I propose to take Questions Nos. 61, 68, 71 and 81 together.
Similar questions concerning payment of the 2014 LPT liability have been raised by a number of Deputies previously and I provided a detailed reply on 5 November to Questions Nos. 143 [47110/13], 202 [46491/13], 214 [46815/13], 215 [46879/13], 216 [46881/13], 229 [46999/13], 232 [47059/13], 239 [47101/13], and 252 (47136/13) which addresses many of the issues raised by Deputies in these Questions.
There is no requirement on any property owner to pay their 2014 LPT before 1 January 2014. Furthermore, the Revenue Commissioners have made payment options available which provide property owners with options to pay in phased payments during 2014 or in one single debit from their current account as late as 21 March 2014. Property owners are fully entitled to change their chosen payment method for 2014, and also entitled to apply for a deferral of the tax if they consider that they are entitled by reference to their financial circumstances, by completing the LPT return on paper or online.
I am satisfied that the range of payment options are such that no property owner has to pay their LPT liability for 2014 before the end of this year unless they choose to do so and I note that the Chairman of the Revenue Commissioners informed the Joint Oireachtas Committee on Finance, Public Expenditure and Reform that large numbers of property owners have been successfully filing returns and selecting a payment option for 2014. The Committee was also informed that, due to the volume of queries regarding Local Property Tax (LPT) payment methods from people who filed their 2013 return on paper, the Commissioners have extended the 2014 paper LPT filing deadline from 7 to 14 November 2013.