Deductions in respect of Local Property Tax may be made from salary of contracted staff on application to the Revenue Commissioners. Revenue then issue a P2C tax certificate to the Department which will have details of the deduction to be made.
Please note the following
- Deductions can be made from staff with the following employment contracts – permanent, CID, fixed term and retired staff in receipt of pension. Deductions cannot be made from salary of staff employed in a substitute or part-time capacity only.
- If deductions are being taken in respect of LPT from a fixed term contracted staff member, please note that deductions will cease at the end of the contract and they will not automatically restart on appointment to another fixed term contract. Transfer to a different school will result in the LPT deductions ceasing as you will be starting a new contracted appointment in the new school.
You are advised to check your LPT deductions on a regular basis to ensure continuation of deduction and to ensure the amount due for the year is paid in full. The P2C certificate issued by the Revenue Commissioners in respect of LPT will cease to operate for LPT deductions on change of school / contract and you will need to apply to Revenue to have a revised P2C certificate sent to the Department.
The Department, as paymaster for teaching and non-teaching staff, cannot make changes to LPT details unless directed to do so by Revenue’s issue of a revised P2C.
The responsibility for ensuring that voluntary deductions from salary are active and deducted at the correct rate rests with the employee. You should bring any underpayments / overpayments of LPT contributions to the attention of the Revenue Commissioners.