Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

Deputy Richard Boyd Barrett tabled amendments Nos. 93 and 94, but, given that he was absent, they were dealt with very quickly. I have speaking notes on the amendments, which I wish to put on the record. I wish to clarify the position on local property tax in respect of houses affected by pyrite damage. I dealt with it in the response to a parliamentary question this morning.

On foot of the report of the review of the local property tax, which I commissioned, and which was recently submitted to me by Dr. Don Thornhill, I have decided to ease the qualifying criteria for relief from local property tax for homeowners whose properties have been severely affected by pyrite. The current pyrite exemption will continue in place and will remain confined to properties with a damage rating of grade 2 or grade 1 with progression. However, where a property has been accepted for remediation by the Pyrite Resolution Board, PRB, without testing, or a property has been remediated by a guarantee company or a builder or developer, or where a party is compensated in lieu of remediation without testing, the Revenue will accept confirmation of remediation or compensation from either the PRB or the relevant party for the purpose of exemption without testing. In such cases, it will obviate the need for expensive testing.

Deputies are aware that the necessity of this change was due to the fact that people were deemed to be exempt if they proved their houses had suffered grade 2 damage or grade 1 with progression, but had to pay €1,500 to €2,000 to get engineering certificates to prove it, and the cost of proving it was greater than the value of the exemption. This deals with the issue, which has existed for some time. Given that Deputy Boyd Barrett is interested in this, I wanted to put it on the record for the benefit of him and other members.