Readers are reminded that if you have chosen to pay LPT in a single payment by cash, cheque or card, you must make this payment by Thursday, 12 January. The date by which you need to pay LPT for 2023 depends on the payment option you choose. Monthly LPT direct debits start on 15 January.
The relevant dates are as follows:
- January 2023 - phased payments start for deduction at source and regular cash payments through a payment service provider
- 12 January 2023 - latest date for paying in full by cash (through a payment service provider), cheque, credit or debit card
- 15 January 2023 - monthly direct debit payments start and continue on the 15th day of every month
- 21 March 2023 - deduction date for Annual Debit Instruction (ADI) payment.