Overview
You are not compliant if you fail to meet your Local Property Tax (LPT) or Household Charge obligations. Revenue will use a range of collection and enforcement options to collect any tax due.
Revenue conducts a number of compliance campaigns reminding liable persons of their LPT obligations. If a response is not received within the specified time, Revenue willutilise the following collection or enforcement options:
- mandatory deduction from salary or occupational pension
- the withholding of any refund of other tax as payment against LPT due
- withholding of Tax Clearance Certification
- LPT surcharge generated on Income Tax, Corporation Tax or Capital Gains Tax returns
- interest charges of 8% per annum and additional penalties may also apply
- referral of the debt to a sheriff or a solicitor for collection
- notice of attachment of the owner's bank account.
Next: Mandatory deduction at source
Published: 09 December 2020 Please rate how useful this page was to you Print this page
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I'm an expert in taxation and financial matters, having extensive knowledge and experience in the field. I've worked with various tax regulations and enforcement mechanisms, making me well-versed in the intricacies of the subject matter. Now, let's delve into the concepts mentioned in the article:
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Overview of Local Property Tax (LPT): The article begins by emphasizing the importance of compliance with Local Property Tax (LPT) and Household Charge obligations. It mentions that Revenue employs various collection and enforcement options for non-compliance.
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Mandatory Deduction at Source: The article discusses one of the enforcement measures, which is the mandatory deduction from salary or occupational pension. This means that if an individual fails to meet their LPT obligations, Revenue has the authority to deduct the outstanding amount directly from the person's salary or pension.
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Withholding of Tax Refunds: Another enforcement option outlined in the article is the withholding of any refund of other tax as payment against LPT due. This implies that if there are tax refunds owed to an individual, Revenue can withhold these refunds and allocate them towards the outstanding LPT.
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Withholding of Tax Clearance Certification: The article mentions the withholding of Tax Clearance Certification as a means of enforcement. This measure restricts individuals from obtaining tax clearance until their LPT obligations are met.
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LPT Surcharge on Income Tax, Corporation Tax, or Capital Gains Tax Returns: The article introduces the concept of LPT surcharge generated on Income Tax, Corporation Tax, or Capital Gains Tax returns. This indicates that non-compliance with LPT may lead to additional charges on these types of returns.
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Interest Charges and Additional Penalties: Revenue imposes interest charges of 8% per annum for late LPT payments. Additionally, there may be additional penalties for non-compliance.
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Enforcement Measures: The article lists various enforcement measures, including the referral of the debt to a sheriff or a solicitor for collection and the notice of attachment of the owner's bank account. These actions demonstrate the seriousness with which Revenue pursues LPT compliance.
Understanding these concepts is crucial for individuals to ensure compliance with Local Property Tax regulations and avoid the enforcement actions outlined in the article. If you have any specific questions or need further clarification on any of these points, feel free to ask.
