Revenue update on Local Property Tax

Today (15/11/2021), Revenue published provisional statistics in relation to the voluntary compliance phase for the 2022 to 2025 Local Property Tax (LPT) valuation period. While detailed analysis of the returns will take some time, the following provisional statistical summary was provided:

• LPT Returns in respect of over 1.5 million properties treated as filed
• Representing approximately 77% of the expected number of properties liable for LPT for 2022
• 91% of returns were filed online
• Exemptions claimed for 11,800 properties
• Deferrals claimed for 9,300 properties
• Payment Methods chosen were: Annual or Monthly Direct Debit (50.3%), Credit or Debit Card (28%), Deduction at Source (11.1%), Service Provider (9.6%), Cheque or Cash (1%)
• 11% have recurring payment options in place which will rollover for 2022 in respect of 220,000 properties whose owners have yet to file their return.

Revenue confirmed it had received over 70,000 items of correspondence, (via MyEnquiries or by post), from property owners in respect of their 2022 LPT obligations in advance of the extended filing deadline of 10 November. Revenue acknowledged that all queries received are currently being processed and reassured these property owners that they will be treated as having complied with their LPT obligations on time, provided they file their return promptly as soon as their query is resolved.

While the return filing deadline passed on 10 November, it is evident that property owners are still making their best effort to file their returns, with Revenue staff in our LPT Branch handling almost 10,000 calls made to our Helpline over last Thursday and Friday.

For all other property owners who did not file their LPT Return by the extended deadline, Revenue reminded them that they still have an obligation to do so and strongly encouraged them to file their return immediately. Revenue also pointed out that the due date for payment of the 2022 LPT for those property owners who do not have a payment option in place is 12 January next. Property owners who wish to benefit from any of the phased payment arrangements available or the Annual Debit Instruction, which is payable on 21 March, need to file their return as soon as possible so that the necessary arrangements can be put in place.

Revenue reminded property owners that the quickest and easiest way to submit an LPT Return is online via myAccount, ROS or the LPT online Portal.

Preliminary analysis has shown that the property owners who have not yet submitted their LPT Return mainly fall into two distinct categories:

1. Property owners with recurring payment arrangements in place.

Annual or Monthly Direct Debit, deduction at source (from salary, wages, occupational pension, Department of Social Protection payment or Department of Agriculture, Food and the Marine payment). While these recurring payment      methods will continue to apply for 2022, without submitting the completed      return, property owners have not met their legal obligation.

2. Property owners with no recurring payment arrangement in place.

These property owners have not met their LPT obligations for 2022 and are required to submit their LPT Return now and pay or make arrangements to pay their LPT liability for 2022 as soon as possible but no later than 12 January 2022.

Revenue provisional LPT statistics can be found here.

{Ends 15/11/2021}