What happens if you do not comply?

Overview

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 to remind liable persons of their LPT obligations. If a response is not received within the specified time, Revenue utilises 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