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) liability from your salary or occupational pension. This will occur if an LPT return or LPT payments are outstanding, or if the payment method selected by you is not honoured.

Where owners have not filed their 2013 LPT return, the amount of LPT deducted from their wages or occupational pension is the Revenue Estimate of LPT.

Next: Local Property Tax (LPT) surcharge