The Revenue have announced a final opportunity for those who have not done so to bring their Local Property Tax and Household Charge Tax affairs up to date without incurring penalties.
Property owners who:
- Have not paid the 2012 Household Charge
- Have not filed and paid the 2013 + 2014 LPT
- Have undervalued their property
- Claimed an exemption they were not entitled to
have until the 31st March 2014 to regularise their situation.
Property owners who fall into the above categories should login to LPT online to file and pay any outstanding returns. If the valuation of the property needs to be adjusted it can be done by self correcting the valuation on LPT online by 31st March 2014.
If this opportunity is not availed of:
- Interest will be charged on outstanding LPT and Household Charge at a rate of .0219% per day from the date the tax was due
- Interest will also apply where additional tax becomes payable in cases where a property was undervalued
- Mandatory deduction from wages and occupational pensions of unpaid Household Charge, including interest, will start in April .
- You will not qualify for a tax clearance certificate
- Revenue will select appropiate cases for debt collection/enforcement action, including referral to the Sheriff, in respect of LPT/Household Charge and for consideration of penalties.
The Revenue have stated that if the property owner has submitted a genuine query (by email/letter/voicemail) to the LPT helpline regarding their 2014 obligations in advance of the filing date will be treated as having completed their obligations on time , once they file their 2014 return promptly when the query is resolved.