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Legislation governing LPT provides for payment by a liable person of the amounts due in respect of 2013 (half year), 2014, and arrears of 2012 Household Charge (HHC) in either a single payment (per year) or by phased payments over the course of each year. One of the phased payment options provided for in the legislation is deduction at source from wages/salary or an occupational pension.

Employers/pension providers were required to make this facility available to their employees/pension recipients since July 2013.

Where deduction at source is the means by which LPT/HHC is to be paid, Revenue will notify the employer/pension provider via the Tax Credit Certificate (P2C) to deduct the amount/s from the employee’s net salary or pension recipient’s occupational pension, as appropriate.

The employer/pension provider must commence deductions of LPT/HHC on receipt of the P2C as soon as possible within the payroll cycle and spread them evenly over the pay periods occurring up to the end of December 2014.

>ROS registered employers/pension providers receive P2Cs in electronic format via their ROS Inbox which they import directly into their payroll software. ROS users are advised that when viewing these CSV file format P2C files the LPT element appears at the far right, after the tax and USC elements.

The employer/pension provider must also account for and remit the deducted LPT/HHC to Revenue on Forms P30 and P35, and to employees on payslips, P60s and P45s as appropriate.

For further information on how deduction at source from wages/salary and occupational pensions operates, please read Revenue’s Frequently Asked Questions (FAQs) for employers and pension providers or contact the Revenue’s Employer Helpline at 1890 25 45 65.

(Source: Revenue)

Related Notice – Revenue eBrief No. 16 of 2013

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All the best,

The Team at Jefferson

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