Enda Kenny (Mayo, Fine Gael)

There are waivers for those in receipt of mortgage interest supplement, social housing supports or rent supplement, and for those in categories 3 and 4 of unfinished housing estates. There are exemptions for those who do not need to declare properties that are part of the trading stock of a business and that are not sold and that have not generated an income. There are exemptions for local authority properties used for social housing, voluntary co-operative properties, properties owned by the Government or by the HSE, properties owned by charities, properties where commercial rates apply, and properties which people have to leave due to a long-term mental or physical infirmity, such as those who have to go into nursing homes.

There are waivers and exemptions for all these people. In this respect, the Deputy did not answer-----

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