Information for Farmers

You can opt to pay your Local Property Tax (LPT) for 2015 in one single payment or to phase your payments over the period January to December 2015. One of the phased payment options being made available is deduction at source from scheme payments received from the Department of Agriculture, Food and the Marine. Deduction at source is the easiest and most convenient way to pay your LPT. In addition, you will not incur any charges or interest, once you complete your payment of your LPT by the end of 2015. Revenue will notify the Department of Agriculture, Food and the Marine (DAFM) to commence deduction of LPT from your scheme payments from January 2015 onwards. For further information please read the Frequently Asked Questions (FAQs) below.

Guidance on your obligations for 2015 is available at: What do I need to do for 2015?

Frequently Asked Questions (FAQs)

  1. How can I confirm if I am liable to pay the Local Property Tax?
  2. Are there any additional charges if I pay my LPT by deduction from payments I receive from the Department of Agriculture, Food and the Marine (DAFM)?
  3. What about interest charges?
  4. Which Department Schemes will the LPT be deducted from?
  5. What information will I need to provide in order to set up deduction at source?
  6. Do I need to inform DAFM that the payment option I have selected is deduction at source from scheme payments made by DAFM??
  7. What information will Revenue provide to DAFM regarding me?
  8. How will the deductions from my DAFM payments operate in 2014?
  9. How will I know that the LPT has been deducted from DAFM payments?
  10. Are there any limitations on paying my LPT by deduction at source from my DAFM payment?
  11. Can I choose more than one payment method to pay my LPT? ?
  12. Can I change from another payment method (e.g. cash payments) to deduction at source from my DAFM payment?
  13. If I discover that I have over-paid the amount of LPT due for 2015 (e.g. my spouse paid some of the LPT by cash during the year), should I contact DAFM for a refund?

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1. How can I confirm if I am liable to pay the Local Property Tax?

Anyone who owns a residential property in the State, including a rental property, is liable to pay the Local Property Tax (LPT).You don't have to own the property to be liable for LPT, for example, if you have an exclusive right of residence in a property for life or for a period of 20 years or more or hold a life interest in a property you will be liable to pay local property tax. Further guidance on confirming who is liable to pay LPT is available on the Revenue website.

2. Are there any additional charges if I pay my LPT by deduction from payments I receive from the Department of Agriculture, Food and the Marine (DAFM)?

You will not incur any charges, once you complete your payment of your LPT by the end of the year. You must indicate on your Return that your payment preference is to deduct at source from your DAFM payments.

3. What about interest charges?

Once you complete your payment of your LPT by the end of 2015, you will not be charged interest.

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4. Which Department Schemes will the LPT be deducted from?

A list of DAFM Schemes is provided below:

  • Single Payment Scheme payments
  • Area Based Payment for Disadvantaged Areas-DAS
  • Payments under Agri-environment e.g. REPS/AEOS
  • Afforestation Scheme – annual Premia only. Only recipients who hold a Herd Number can apply for deduction under this scheme.

5. What information will I need to provide in order to set up deduction at source?

You should provide your name, PPSN and your Herd Number.

6. Do I need to inform DAFM that the payment option I have selected is deduction at source from scheme payments made by DAFM?

That will not be necessary as Revenue will provide this information to DAFM.

7. What information will Revenue provide to DAFM regarding me?

Revenue will provide the following information:

  • Name, PPSN and Herd Number.
  • The amount of LPT to be deducted.

8. How will the deductions from my DAFM payments operate in 2015?

Payment of the LPT will be due on 1 January 2015, so it will be deducted from the first payment to be made by DAFM in 2015 under the listed Schemes. If the first payment does not cover all of the LPT due, it will deduct all of that payment due and any LPT still outstanding will be deducted from the next payment made by the Department under the listed Schemes.

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9. How will I know that the LPT has been deducted from DAFM payments?

The LPT will be shown on the payslip issued to you when payment under a scheme has been processed. In addition, the LPT deduction will be shown separately on the Annual Farmer Statement that issues to farmers after the end each calendar year.

10. Are there any limitations on paying my LPT by deduction at source from my DAFM payment?

If you wish to pay your LPT by deduction at source from DAFM payments, you should ensure that the amount of LPT deducted from these payments will meet your full LPT liability. Where the DAFM payments would not allow the LPT to be paid in full by the end of the year a different payment method may need to be chosen by you. Responsibility lies with you as the liable person to ensure that your full LPT liability is paid by the end of the year.

11. Can I choose more than one payment method to pay my LPT?

No, you can only select one method of payment and it must cover the full LPT liability.

12. Can I change from another payment method (e.g. cash payments) to deduction at source from my DAFM payment?

Yes, this is possible. However, you must first notify Revenue, who will then instruct DAFM to start LPT deductions from your DAFM payment and will confirm the amount of LPT to be deducted.

13. If I discover that I have over-paid the amount of LPT due for 2015 (e.g. my spouse paid some of the LPT by cash during the year), should I contact DAFM for a refund?

No, you do not need to contact DAFM. Any over-paid LPT will be repaid to you by Revenue.

October 2014

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