Question to the Minister for Finance (Mr. Michael Noonan, TD)
To ask the Minister for Finance the procedures employed by the Revenue Commissioners for repaying persons who have had the incorrect amount of local property tax directly deducted from their income; when such repayments will be made; if the required reimbursement will take the form of an amended personal tax credit or if it will be a direct repayment; and if he will make a statement on the matter. – Jerry Buttimer
For WRITTEN answer on Thursday 7th November 2013
I am advised by Revenue that Local Property Tax (LPT) refunds are not reimbursed in the form of amended income tax credits. Revenue has confirmed to me that LPT refunds are either made directly to the property owner or set against other outstanding tax liabilities, including LPT, if appropriate. Revenue has also confirmed that in the case of overpayments arising from the ‘deduction at source’ payment option, liable persons should not request their employers or pension providers to make LPT refunds directly to them but should instead submit claims directly to Revenue.
By way of general comment, Section 26 of the 2012 Finance (Local Property Tax) Act (as amended) provides for a refund of LPT where a person has, in respect of a liability date, paid more than what was correctly due in error. A refund may be issued where a claim for repayment is submitted to Revenue within four years after the end of the year to which the claim relates.
In order to receive a refund a person must submit a claim in writing to Revenue. The basis for the claim should be explained in the submission and the relevant supporting documentation should be included. The supporting documentation must provide all of the information that Revenue may reasonably require to enable it determine if and to what extent a refund of LPT exists. All LPT refund claims should either be emailed to LPT@revenue.ie or posted to PO Box 1, Ennis, Co. Clare. The Act also provides that any person who is unhappy with a determination by Revenue in regard to a refund, may appeal that decision to the appeal Commissioners.