Update to Agent’s Guide to the Collector-General’s Division

Revenue amended the Tax and Duty Manual - Agent’s Guide to the Collector-General’s Division. The amendments reflect the current local property tax valuation date and key payment dates for 2022 and information on agent authorisation for phased payment arrangements.

The amendments to the manual are as follows:

• Appendix 1 Due Dates for Submission of Returns and Payments: The Local Property Tax (LPT) table has been amended to reflect the current LPT valuation date and key payment dates for 2022.
• Appendix 3 - Agent Authorisation for a Phased Payment Arrangement (PPA): This appendix has been removed as this was a duplicate document. The Consent Form is the form used in the PPA process and is downloaded via the 'Agent Declaration' link on ROS when setting up a PPA. The link to the Consent Form is available in paragraphs 6 and 15.

See Revenue eBrief No. 204/21 for further details.