119.— F120[(1) Local property tax in relation to a liability date shall be due on that date.

(1A) Subject to subsections (2) and (3), local property tax contained in a self-assessment or a Revenue assessment or treated as contained in a Revenue assessment under section 49 shall be payable on or before—

(a) 1 July 2013, in respect of the liability date 1 May 2013, and

(b) 1 January in the year immediately following the year in which any liability date after 1 May 2013 falls.]

F121[(2) Local property tax which is deductible by an employer under section 72 shall be payable at the time referred to in section 74(2).]

(3) Local property tax which is deductible—

(a) by the Minister for Social Protection under Chapter 2 of Part 10, and

(b) by the Minister for Agriculture, Food and the Marine under Chapter 3 of that Part,

shall be payable within the period specified in section 93(3) and section 111(3), respectively.

F122[(4) Notwithstanding subsection (1A), the local property tax due in respect of the liability date 1 May 2013 on the part of a liable person referred to in section 17(6) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013) shall be payable on or before 1 January 2014.]