Dublin city has a compliance rate of 94.4%, with a total of 230,000 properties paid for, while Fingal is on 99.4% compliance, with Carlow just ahead on 99.6%.
Longford and Louth had compliance rates of 95.8% and 95.6% respectively. The overall compliance rate for 2018 is currently 97%, in line with previous years.
External solicitors
During 2018, a total of 797 cases of non-compliance were referred to the sheriff or external solicitors for collection.
Over 12,800 tax clearance requests were refused on foot of LPT non-compliance but almost 97% were subsequently granted clearance following mutually acceptable payment solutions.
The Revenue Commissioners also imposed 6,690 income tax and corporation tax surcharges on foot of LPT non-compliance. Approximately 70% of these cases were mitigated after review.
But LPT was deducted from the salaries or pensions of almost 88,000 property owners, while 42,500 of those cases were ‘rolled over’ from mandatory deductions in 2017.
Over 13,280 valuations have been increased during the lifetime of the tax from a combination of self-correction and Revenue challenges, with 786 valuations increased during 2018.
Mandatory deduction at source for LPT has been applied for approximately 96,000 properties in 2018.
In all, 15% per cent of those liable opt to deduct LPT at source, while 22% pay by direct debit, 19.1% by debit card and 5.1% by credit card.
A total of 49,000 (11.7%) claims for exemption were accepted in 2018 on the basis that the properties were not liable until the next valuation period.
Pyrite exemption
A total of 1,400 houses have been exempted due to pyrite damage, while properties located in unfinished housing estates have been granted exemptions in 3,300 cases.
Developer properties left unsold account for 13% of the exemptions (or 6,600 houses).
Meanwhile, 56,300 taxpayers have applied for a deferral on the basis that their income is below the threshold level. This comprises the vast majority of deferrals, with the remainder granted to bankrupts and estate executors.
Multiple ownership
Revenue figures show that 178,000 individuals are liable for two or more properties, covering a total of 556,000 homes.
Of these, 122,900 own two properties, while 44,700 own three to five houses and 7,400 own six to ten houses. A total of 2,000 owners hold 11 to 20 properties, while 700 owners hold 21 to 50 houses.
A total of 51 to 100 properties are owned by 200 people while 100 owners hold up to 200 properties.
Deadline
Thursday 10 January is the LPT payment deadline to pay in full by debit/credit card, cheque or annual debit authority, which is automatically debited from bank accounts on 21 March.
LPT payments can be arranged through the LPT online service or on 01 738 3626.