Finance (Local Property Tax) Act 2012
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Revised direction to employer. |
70.— The Revenue Commissioners may give a revised direction to an employer under section 65 where— | |
(a) a liable person pays some or all of the local property tax contained in a previous direction other than by deduction by his or her employer from the person’s net emoluments, | ||
(b) a liable person ceases to receive emoluments from the employer to whom a previous direction was given, | ||
(c) a liable person claims a deferral in accordance with Part 12 , | ||
(d) a Revenue officer is satisfied that the amount of local property tax contained in a previous direction is not the amount which ought to be payable by the liable person, or | ||
(e) a liable person delivers a return which includes a self-assessment of a different amount of local property tax to the amount contained in a previous direction, | ||
and the revised direction shall replace any previous direction given to the employer in respect of the liable person and a liability date. |