Finance (Local Property Tax) Act 2012
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Direction to employer to deduct local property tax. |
65.— (1) Where a liable person is in receipt of emoluments and section 66 or 68 applies, the Revenue Commissioners may direct an employer to deduct, in a period specified in the direction, local property tax payable by the liable person from the net emoluments payable to the liable person by the employer. | |
(2) Subject to subsection (3), where a liable person changes employment after the Revenue Commissioners have given a direction under subsection (1), they may direct the new employer to deduct any balance of local property tax payable by the liable person from the net emoluments payable to the liable person by the new employer. | ||
(3) Subsection (2) shall not apply where the liable person notifies the Revenue Commissioners that he or she no longer wishes to have local property tax deducted from his or her net emoluments and where this occurs, section 71 shall apply accordingly. | ||
(4) Any obligation on the Revenue Commissioners to maintain secrecy or any other restriction on the disclosure of information by the Revenue Commissioners shall not apply in relation to a direction given under this section or under section 70 . |