Oireachtas Joint and Select Committees

Tuesday, 12 December 2017

Committee on Budgetary Oversight

Revaluation of Local Property Tax and Commercial Stamp Duty: Revenue Commissioners

4:00 pm

Ms Jean Kennedy:

On the nursing homes question, there is an exemption for a house that has been vacated because the person has gone into a nursing home or is being cared for in the home of a relative but the nature of the person's infirmity has to be certified by a doctor. Also, the person must have been out of the house for 12 months or a doctor must certify that there is no possibility that the person will return to live in the house. Another condition is that the house must remain vacant while the person is being cared for elsewhere. There is information on that exemption on our website but I am not sure if it is specifically tailored towards older people. There may be scope for us to review what other Departments or bodies publish in regard to facilities for older people that we could supplement.

I am not sure what the interaction between the fair deal and the nursing home would be. In regard to market value, the local property tax market value is fixed as of 1 May 2013. Market value under the fair deal scheme would have to be determined at the point at which the person applied for the fair deal scheme. I cannot think of any other possible interaction or conflict between them.

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