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Home Building Finance Ireland Act 2018
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Payment of local property tax deducted by employer

31. The Act of 2012 is amended by the substitution of the following section for section 74:

“74. (1) Subject to section 72(1), an employer shall be accountable for the amount of local property tax deductible, and shall be liable to remit that amount to the Revenue Commissioners, as if it were an amount of income tax deductible in accordance with Chapter 4 of Part 42 of the Act of 1997 and the Income Tax Regulations.

(2) An employer shall remit to the Collector-General the amount of local property tax which the employer is directed under section 65 to deduct and the remittance shall be made at the same time and in the same manner as the remittance of income tax which the employer is required to make under section 985G(3)(b) of the Act of 1997.”.