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Deduction of Local Property Tax (LPT)
From Department of Employment Affairs and Social Protection
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The deduction at source facility is available to customers who wish to pay their Local Property Tax over an extended period from their social protection payment.
To qualify for the Local Property Tax deduction at source facility you must be in receipt of one of the following schemes:
- State Pension Contributory or Non Contributory
- Widows, Widowers or Surviving Civil Partner's Contributory or Non Contributory Pension
- Blind Pension
- Invalidity Pension
- One Parent Family Payment
- Carers Allowance
- Disability Allowance
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 will not allow the Local Property Tax deductions at source to reduce the weekly personal rate of payment below the personal rate of Supplementary Welfare Allowance (currently set at €201.00 per week for 2019).
You should contact Revenue regarding your Local Property Tax liability , your method of payment or to apply for the deduction at source facility if required.
