Are .Net’s DateTime methods capable of recognising a Leap Second?

No –

A single tick represents one hundred nanoseconds or one ten-millionth of a second. There are 10,000 ticks in a millisecond.

The value of this property represents the number of 100-nanosecond intervals that have elapsed since 12:00:00 midnight, January 1, 0001, which represents DateTime.MinValue. It does not include the number of ticks that are attributable to leap seconds.

Source: http://msdn.microsoft.com/en-us/library/system.datetime.ticks.aspx

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