Monday, 31 March 2014 14:01

Penalties for non-payment of Local Property tax

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Today is the last day you can pay your local property tax (LPT) without being charged interest and penalties. From midnight tonight, the Revenue Commissioners intend to charge interest and penalties on any unpaid LPT. The Revenue are also threatening to deduct the tax directly from your wages or social welfare.

If you have not paid the Household Charge, this will be included in your LPT liability and interest and penalties will also accrue on this amount. The daily rate of interest for non-payment of LPT or Household Charge is 0.0219%, which equates to 8% per annum.

The Revenue has a range of powers to ensure the LPT is paid and these include:

•    Mandatory deduction from your employment income, occupational pension or certain Government payment.

•    Attachment of your bank account.

•    Referral of the debt to a Sheriff or a Solicitor for collection.

•    The withholding of any refund of other tax as payment against LPT due.

•    If you are self-employed and have a Revenue debt, you will also not qualify for a Tax Clearance Certificate.

The Revenue are also aware that a number of people have undervalued their property to reduce their LPT bill. The Revenue are providing an opportunity for residential property owners to self-correct their LPT Return(s) without interest or penalties arising subject the return being made by midnight tonight and outlining how the shortfall will be paid.

To pay the LPT or make a return, the quickest way is visit the Revenue LPT dedicated website. You will need your PPSN, the property ID and PIN number to make the return. If you do not have these details, contact the LPT Helpline 1890 200 255.


Since we wrote this article, the Revenue Commissioners has advised that they received about 10,000 calls to the LPT helpline this morning, a huge proportion of which related to arrears of the Household Charge. Property owners seem now to be acting on the fact that the Household Charge, which was initially €100 and increased to €200 last July, will only increase further to €213 by the end of April if it is ignored. Given the significant number of property owners who have not complied with the 2012 Household Charge and the volume of calls received this morning, the Revenue Commissioners has decided to extend the deadline until close of business Wednesday evening, the 2nd April 2014.

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