Payment methods for local property tax

As confusion continues over payment we outline the options available to tax-payers

Mon, Nov 4, 2013, 12:47

1 Single debit authority
This involves filling out a form at the bottom of the property tax return, giving your bank account number, sort code and the amount of the liability. It authorises the bank to make a once-off payment to the Revenue. The payment date is the same for everybody: it is March 21st, 2014. As it is once-off, you need to renew the authority each year if you wish to continue paying this way.

2 Deduction at source from salary or pension commencing in January 2014
You must provide employers name and tax registration number. Payment is spread evenly over the year, with automatic renewal each year.

3 Deduction at source from farm scheme payment
Aimed at the farming community, tax payers need to provide name, PPSN number and herd number. Revenue then contact Department of Agriculture which deducts tax in even payments over 2014.

4 Direct debit
Instruction by tax payer to bank to pay tax in 12 monthly instalments, commencing on January 15th, 2014. Taxpayers need so supply revenue with bank name and address, account number, PPSN number and sort code.

5 Debit/credit card
This has presented problems. Because of data protection, Revenue will not retain card details, so property tax will be deducted on date the return is filed. For those filing manually, this is before November 7th,
for those filing online, it is November 27th.

6 Approved payment
service providers
This allows the local property tax to be paid in cash at An Post, Omnivend self-service kiosks or at Payzone outlets. Payments must be made weekly or monthly, with the taxpayer liable to calculate the payments. The service providers charge a commission for the service.

7 Cheque
Two methods, each paid directly to the Collector General. The preferred is to include it with the manual return by November 7th, 2013, writing the property ID on the back. If the taxpayer chooses to defer the payment, there is an obligation to include a note on the return that payment will be before January 1st. Taxpayer must then send a single debit authority and a cheque, recording property ID on back of cheque.

*An earlier version of this article stated the online deadline for confirmation of payment method was November 23rd. It is in fact November 27th.