What happens if you do not comply
Overview
You are not compliant 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 reminding liable persons of their LPT obligations. If a response is not received within the specified time, Revenue will utilise 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
- or
- notice of attachment of the owner's bank account.
Next: Mandatory deduction at source
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