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Local Property Tax Act 2012 (Number 52 of 2012)

97 Over-deduction of local property tax by Minister.

Subject to section 960H of the Act of 1997 (as applied by section 120) and section 26, where the amount of the local property tax deducted by the Minister from a liable person’s net scheme payments in the period specified in the direction given under section 84(3) exceeds the amount which the Minister was directed to deduct under section 84 or 91, as the case may be, the Revenue Commissioners shall repay the excess to the liable person.