Michelle Mulherin (Mayo, Fine Gael)
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178. To ask the Minister for Finance if a building that is used as a dwelling but which has no toilet facilities is liable for the local property tax; and if he will make a statement on the matter. [37351/13]

Michael Noonan (Limerick City, Fine Gael)
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For Local Property Tax (LPT) purposes a residential property is defined as any building or structure or part of a building which is used as, or is suitable for use as, a dwelling. The Deputy states that the property is currently being used as a dwelling and therefore it would be subject to LPT unless an exemption can be claimed for another reason. Information on LPT exemptions is available on the Revenue website, www.revenue.ie. LPT is a self-assessed tax so it is a matter for the property owner to calculate the tax due based on his or her assessment of the market value of the property. The condition of the property would be one of the factors a property owner would take into account in valuing his or her property and the absence of toilet facilities in a residential property may have an impact on its valuation.