Oireachtas Joint and Select Committees

Wednesday, 29 May 2013

Joint Oireachtas Committee on Finance, Public Expenditure and Reform

Property Tax: Discussion with Revenue

5:10 pm

Ms Vivienne Dempsey:

We have been engaging with the local authorities over the past number of months to establish exactly what local authority properties would be liable. We have agreed three categories of properties with local authorities. Normal housing will be liable. Housing that comes within the provisions of the legislation for special needs accommodation is exempted. The property will be required to be declared but an exemption will be claimed in the same way as every other exemption is claimed. The third category comprises properties that are due for demolition as part of an approved regeneration programme. We are looking at those from the point of view of deeming them not liable and therefore outside the scope of the legislation because they are part of an approved regeneration programme. We are in discussions with the local authorities about the procedures that will be required to be put in place because the regeneration programme is fixed and well defined with very tight guidelines around the procedures. However, if the property is simply vacant, it is liable.