What happens if you do not comply
Mandatory deduction at source
Revenue may instruct your employer or pension provider to deduct your outstanding Local Property Tax (LPT). This liability will be deducted from your salary or occupational pension. This will occur if LPT payments are not made on time. This will also occur if you do not honour the payment method you selected.
Your employer is not informed that you have not paid your outstanding LPT.
The instruction will issue to your employer as though you elected the deduction at source payment method voluntarily. Deduction at source is a common payment method used by employees to pay their LPT.
Where owners do not file their LPT return on time, Revenue will estimate the amount of LPT to be deducted from wages or occupational pensions.
Next: Local Property Tax (LPT) surcharge