Local Property Tax deductions at source facility

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The Finance (Local Property Tax) Act 2013 allows for a person who is liable for Local Property Tax, and who is in receipt of certain payments from the Department of Employment Affairs and Social Protection to have Local Property Tax deducted from these payments.  The Department has agreed with the Office of the Revenue Commissioners that the following schemes are included in the deduction at source (DaS) facility for Local Property Tax:

  • State Pension (Contributory),
  • State Pension (Non-Contributory),
  • Widow/er's or Surviving Civil Partner's (Contributory) Pension,
  • Widow/er's or Surviving Civil Partner's (Non-Contributory) Pension, 
  • Blind Pension,
  • Invalidity Pension,
  • One Parent Family Payment,
  • Carers Allowance,
  • Disability Allowance

The deduction at source (DaS) facility is available to customers who wish to pay their Local Property Tax over an extended period from their social protection payments.  From January 2018 Local Property Tax is deducted over 50 calendar weeks, rather than 52.  This change affords customers the full benefit of the Christmas bonus and the double week payments and ensures that these additional payments are not absorbed by an automatic Local Property Tax deduction. This change has not increased the overall annual tax liability for such customers.

The Department applies provisions under Social Protection legislation to ensure that deductions at source for Local Property Tax do not reduce the weekly personal rate of payment below the personal rate of Supplementary Welfare Allowance, (currently set at €196 per week).

Further information relating to an individual’s Local Property Tax liability and method of payment is available from Revenue at:

Phone: 1890 200 255 (ROI only)
+ 353 1 7023049 (From outside ROI)
Website:  www.revenue.ie

Last modified:05/04/2018