C Clonback Registered User Messages 417 5 Dec 2016 #1 If a non resident owns an Irish property and has no Irish income is he subject to any penalties for late payment of LPT?
If a non resident owns an Irish property and has no Irish income is he subject to any penalties for late payment of LPT?
R Rory_W Registered User Messages 77 6 Dec 2016 #2 http://www.revenue.ie/en/tax/lpt/obligations.html "Interest charges at 8% per annum apply to late payment of LPT and penalties may also arise." re penalties found this http://www.*****************.com/property-tax-penalties.html "A penalty equal to the amount of Local Property Tax that would have been payable (capped at €3,000) may be imposed in the following cases. a) If a liable person fails to send back (or electronically file) a property tax return. (The legislation does not mention penalties for late returns) b) If an incomplete return is sent and the person fails to supply the missing information within a reasonable time of being requested to do so. c) If a false return is filled in"
http://www.revenue.ie/en/tax/lpt/obligations.html "Interest charges at 8% per annum apply to late payment of LPT and penalties may also arise." re penalties found this http://www.*****************.com/property-tax-penalties.html "A penalty equal to the amount of Local Property Tax that would have been payable (capped at €3,000) may be imposed in the following cases. a) If a liable person fails to send back (or electronically file) a property tax return. (The legislation does not mention penalties for late returns) b) If an incomplete return is sent and the person fails to supply the missing information within a reasonable time of being requested to do so. c) If a false return is filled in"