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Local Property Tax Surcharge
The Revenue Commissions have provided details of the local property tax (LPT) surcharge regime.
Taxpayers who file Income Tax/Corporation Tax/Capital Gains Tax returns on time but, at the date of filing, have either:
- not submitted their LPT return, or;
- not paid the LPT due, or- not entered into an agreed arrangement to pay the LPT due, will incur a surcharge of 10% of the Income Tax/Corporation Tax/Capital GainsTax liability.
Copyright © Aug 2013
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Disclaimer
The material in this article is for general information purposes only and does not constitute legal or taxation advice. Specific legal and taxation advice should be sought before acting. All information and taxation rules are subject to change without notice.
No liability whatsoever is accepted by M. McLoughlin & Co. for any action taken in reliance on the information in this article
