Finance (Local Property Tax) Act 2012


Return by employer at end of year.

F115[79. (1) In this section, "filing date", in relation to a month, means the day that is 15 days from the last day of the month.

(2) An employer shall, on or before the filing date of a month, send to the Revenue Commissioners, in relation to a liable person in respect of whom the employer was given a direction under section 65, a declaration specifying the total local property tax deducted in respect of the month.

(3) Where the Revenue Commissioners issue a statement to an employer which sets out, in summary form in respect of a month, the total amount of local property tax deducted by the employer, the details of the statement shall on the filing date of the month, or, where the statement is issued after the filing date of the month, on the later date, be deemed to be a declaration made by the employer in respect of that month for the purposes of subsection (2).

(4) Subsection (3) shall not apply where a statement referred to in that subsection is issued to an employer and the details on the statement do not accurately reflect the liability of the employer under section 74(1).

(5) Where subsection (4) applies, the employer concerned shall ensure that the liability of the employer under section 74(1) in respect of the month concerned is accurately reflected in the declaration required under subsection (2) in respect of the month concerned.]




Substituted (3.12.2018) by Home Building Finance Ireland Act 2018 (28/2018), s. 34, commenced on enactment, to apply from 1.01.2019 in respect of emoluments paid on or after that date as provided by s. 39.