Revenue eBrief No. 210/21

12 November 2021

Surcharge (Income Tax and Capital Gains Tax) for non-compliance with Local Property Tax (LPT)

Taxpayers who are required to file a Form 11 income tax return are reminded about the importance of complying with LPT filing and payment obligations. 

An ‘LPT surcharge’ is triggered when the Form 11 tax return is filed, if an LPT return or payment is outstanding. In that regard, it should be noted that for the 2020 Form 11 return, any outstanding LPT returns or payments for 2021 or earlier years, will result in an LPT surcharge being triggered.

Outstanding LPT returns or payments for 2022 will not trigger a surcharge for the 2020 return.