Marie Sherlock (Labour) | Oireachtas source

I thank the Minister for joining us today. Like some of the others, I had lots of non-LPT questions as well for the Minister but I will confine them to the LPT for the time being.

Head 5, regarding section 11 relates to the enhanced leasing scheme and the long-term leasing scheme, I welcome that the lessor is the liable person for the LPT. Are there any circumstances or situations where a property is owned by a person or investor that is not resident here for tax purposes that it would not be liable for the local property tax, and therefore the lessor would not be liable for the LPT?