Local Property Tax deductions from pay

P30/P35 Local Property Tax (LPT) employee deduction at source

Property Tax

Where Employers receive instruction by way of a P2C to deduct LPT in respect of an employee, they (the employer) must deduct this amount and submit it on the P30. Failure to act on the Revenue instruction may, in addition to being held liable for the amount due, lead to enforcement action, the imposition of a penalty and/or prosecution. Employers must also return details of the amounts deducted on the annual P35 declaration as well as the individual employee amount on the P35L.

When filing the P35 Return, employers are reminded that they should use the most up to date version of the Return in ROS.

The Employer Customer Service Unit provides information and support to employers.

Contact details as follows:

Telephone: 1890 25 45 65 (+ 353 67 63400 if ringing from outside the Republic of Ireland)

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