The Institute made representations on behalf of members at last week’s meeting of the Tax Administration Liaison Committee (TALC) Collections sub-committee. Among the issues discussed, Revenue provided an update on 2026 Local Property Tax returns and confirmed that certain issues with the 2025 Form 11 have now been resolved. Minutes of the meeting will be available in due course here.
Local Property Tax (LPT)
Revenue provided an update on LPT returns filed in respect of the 2026-2030 valuation period. The filing rate is in the region of 81 percent and LPT payment compliance is at approximately 92 percent.
Revenue expressed concern that there are payment arrangements in place by 240,000 property owners who have yet to file their LPT tax return for 2026-2030. Practitioners are reminded that outstanding LPT returns for taxpayers subject to income tax, capital gains tax, or corporation tax may trigger surcharges on the filing of the relevant returns under section 38 Local Property Tax Act 2012. Outstanding LPT returns may also give rise to interest charges and can impact on tax clearance applications.
The deadline for paying 2026 LPT in full was 9 January 2026. Where a taxpayer has arranged to pay in full using an Annual Debit Instruction, payment will be taken on 20 March 2026. After this date Revenue will commence its payment compliance campaign, writing to all those with outstanding LPT payments for any year.
Form 11 2025 – Age Tax Credit and PRSI issues
For 2025 Form 11 returns filed before 19 January 2026, the Age Tax Credit was incorrectly calculated as zero and Revenue has confirmed it will amend affected returns to apply the correct credit.
For returns filed since 19 January, the Age Tax Credit was correctly included in the computation but did not appear on the Notice of Assessment. Revenue confirmed it will issue corrected assessments for those cases. This display issue was resolved following a ROS release last week.
Revenue confirmed it reviewed filings made prior to 19 January as the Form 11 2025 did not reflect PRSI updates from October 2025. Following a review of submissions, Revenue noted that the number of cases impacted was limited. Revenue will be in contact with the relevant agent/taxpayer and raise an assessment to correct the returns.
New Agent e-Linking access to historical information:
As newly linked agents have access to outstanding returns, Revenue confirmed that a new agent linked in 2026 will have access to 2025 Form 11 data where the 2025 return has not been filed.
For historical information filed before the new agent link was authorised, the agent will have to request that information, with the taxpayer’s permission, via MyEnquiries if the information is not available from the taxpayer directly.
ROS digital certificates interaction with CRO filings
Revenue is aware of an issue relating to the signing of Companies Registration Office (CRO) filings using ROS digital certificates. It emerged that the digital certs failed a CRO validation check because the company name on ROS was truncated.
Revenue has advised that while its system limits the company name on ROS to 70 characters, it is the first 70 characters of the company name as per the CRO that should be entered for the validation check to be successful, rather than manually truncating the company name.
Central Register and Beneficial Ownership of Trusts (CRBOT)
Revenue will be conducting outreach visits in 2026 regarding Central Register and Beneficial Ownership of Trusts (CRBOT). Advisers to trusts are expected to be aware of the obligation for trusts to maintain an internal beneficial ownership register and to register this information on the CRBOT.
Outstanding tax returns
Revenue intends to update its system to include the taxpayers’ names in the list of outstanding tax returns it sends to their agents.
Expiry of ROS Debit Instruction mandates
Revenue confirmed that where a direct debit mandate is approaching its three-year expiry date, and there is a payment instruction active in the system, the mandate won’t expire for the purpose of that payment.
Tax Registration for Appointees & Executors (TR4)
Revenue informed practitioners that a new tax registration form (TR4) is now available for Appointees or Executors who are not represented by an agent and need to register an estate for a deceased individual for income tax or capital gains tax purposes. Guidance will be made available in due course.
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