Local Property Tax

One of the measures introduced in Budget 2013 was the Local Property Tax (LPT).

Outlined below are key dates in relation to LPT.

Important dates in relation to LPT

March,2013 Revenue will issue LPT Return forms and information to residential property owners
1 May, 2013 Property Valuation and Property Ownership date (the date the valuation of the propety and ownership of the property is determined on)
7 May, 2013 Due date for filing paper LPT Returns
28 May, 2013 Due date for filing electronic LPT Returns
1 July, 2013 onwards Commencement of deduction at source from salary/occupational pension, certain types of Department of Social Protection and Department of Agriculture, Food and the Marine payments
1 July, 2013 onwards Commencement of cash payments through certain payment service providers
15 July, 2013 onwards Commencement of direct debit payments
21 July, 2013 Date of payment under Single Debit Authority

Please click here for a list of frequently asked questions as issued by the Revenue Commissioners, which deals with information regarding exemptions, deferrals and who liability for payment lies with

Budget 2013

Please follow this link for budget summary information regarding the following items;

  • The impact of the proposed PRSI changes on different income earner categories.
  • The Local Property Tax, how it is to be collected, details of exemptions, deferrals and rates.
  • Information regarding amendments to motor tax
  • The proposed measures for supporting SMEs
  • The changes to charitable donations relief

More detailed information is available on revenue.ie.

Argricultural Workers JLC 31 December, 2010

As the harvest season begins around the country, employers of agricultural workers should take note of the Agricultural Workers Joint Labour Committee agreement.

For more information on the application of the above agreement please contact our offices, Arklow on 0402 29376 or Enniscorthy on 053 92 35134.

Employees’ Subsistence Expenses

Set out below is the tables of civil servants’ subsistence rates. There are detailed rules and conditions attached to the payment of subsistence allowances. Further information on these rules can be obtained from Revenue Leaflet IT 54.

Domestic Subsistence Rates effective from 5 March 2009
Class of Allowances Overnight Allowances Day Allowances
Normal Rate Reduced Rate Detention Rate 10 Hours or more 5 hours but less than 10 hours
A – Class €108.99 €100.48 €54.48 €33.61 €13.71
B – Class €107.69 €92.11 €53.87 €33.61 €13.71

For further information on the application of the above please contact our offices on 0402 29376 or 053 92 35134 or click on link: http://www.revenue.ie/en/tax/it/leaflets/it54.html

Flat rate expenses

The Revenue Commissioners through agreements with various representative bodies, allow for the deduction of expenses which are incurred due to the nature of certain types of employment.

For example, expenses incurred by nurses in supplying and laundering their own uniforms.

Attached is a list of flat rate expenses agreed by the Revenue Commissioners.

Further information on these expenses may be obtained from Revenue.ie or by contacting our offices on 0402 29376.