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LPT Compliance Process for 2014 gets Underway
Posted on: 7th November 2013

Revenue has begun writing to taxpayers to inform them about their Local Property Tax (LPT) obligations for 2014.

Who will be getting a letter?

Revenue is only writing to those taxpayers who paid their 2013 LPT in one lump sum (i.e. by single debit authority, debit/credit card, cheque/postal order/cash) or made regular payments by cash. Those taxpayers are now required to decide how they wish to pay their LPT liability for 2014, complete a payment instruction and send it to Revenue.

Revenue is not writing to taxpayers who paid their 2013 LPT by phased payment method (i.e. deduction at source from salary/occupational pension or from certain Government payments, or payment via direct debit) or those who deferred the full liability. Those taxpayers’ current payment method will automatically apply for 2014. There is no need for those taxpayers to contact Revenue, unless they wish to change their payment method.

In this bulletin, we bring you some important additional information about the upcoming LPT compliance process for 2014 and the key dates and issues to be aware of:

Key dates in 2013

• 1 November 2013: Liability, or ownership, date for 2014. This means that whoever is the “liable person” for the property on 1 November 2013 (normally the owner of the property) will be responsible for paying the LPT liability for 2014.

• 7 November 2013

o Payment: This is the due date for submitting payment instruction for 2014 liability on paper to Revenue. As set out above, this only applies where you chose a “non-recurring” payment option for your 2013 LPT liability, i.e. a method other than direct debit or deduction at source from salary/occupational pension. For those taxpayers who opted to pay by direct debit or deduction at source or who opted for full deferral of LPT in 2013, no action is necessary for 2014, as the payment method, or deferral, will continue into 2014. You should notify Revenue, however, if you wish to select a different payment method for 2014 or your circumstances change and you no longer qualify for deferral of the liability.

o Return: In the vast majority of cases, no LPT Return will be required to be filed for 2014. The LPT Return filed earlier this year for 2013 will be valid for the years 2013 to 2016. Returns will only be required to be filed for 2014 in very limited circumstances. Once a return is filed, the valuation provided will hold for the years 2014, 2015 and 2016. 7 November 2013 is the due date for filing paper LPT returns for 2014 (where a return is required).

• 27 November

o Payment: Due date for submitting payment instruction for 2014 liability online.

o Return: Due date for filing LPT return online (where a return is required).

Key dates in 2014

• 1 January – 31 December 2014: As outlined above, if you opted to pay your LPT liability for 2013 using a phased payment method, or if you opted to defer the full liability, this will automatically continue throughout 2014 for the purpose of the 2014 LPT liability.

• 1 January 2014: If you wish to pay your LPT for 2014 in full by cash, payment must be made by 1 January 2014.

• 15 January 2014: Direct debit payments commence and they will continue on the 15th of the month thereafter.

• 21 March 2014: Single Debit Authority payment deducted.

• Credit/Debit Card payments: The full amount will be charged to your card on the day you select this payment method for paying your 2014 LPT liability.

Sample letters

Revenue has published samples of the letter which it has begun issuing in the following cases:

• Property owners who filed a paper LPT Return

• Property owners who filed an LPT Return online

• Multiple property owners

ROS Notifications

Revenue has said that taxpayers who have registered with ROS in their personal capacity (i.e. not through an agent) and are filing their other tax returns through ROS will receive the LPT correspondence from Revenue in their ROS inbox.

An email will be sent to the email address that is associated with the person’s ROS account notifying them that correspondence has been sent to their ROS inbox.

These taxpayers will be able to directly access their LPT Record online via a link on their “My Services” page in ROS, without having to input a Property ID or PIN.

More information

Further information and FAQs are available on the Revenue website. Revenue will be providing more detailed information on their website in the coming weeks, and we will keep you informed on any updates through TaxFax.