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

If I had time to read the remainder of my answer, I would have explained that I appreciate that some property owners may find themselves unable to pay local property tax, but do not qualify for a deferral under the existing legislation. For this reason, the Finance (Local Property Tax) (Amendment) Bill 2013, which we will debate tomorrow, provides that a person who has entered into an insolvency arrangement under the Personal Insolvency Act 2012 may apply for deferral of the LPT that is due during the period for which the insolvency arrangement is in effect. The 2013 Bill also provides that a person who suffers both an unexpected and unavoidable significant financial loss or expense, as a result of which he or she is unable to pay their LPT without causing financial hardship, may apply for full or partial deferral. Claims for this type of deferral will require full disclosure of the person’s financial circumstances, supporting documentation and any other information required by Revenue. Following an examination of the information provided, Revenue will determine whether deferral should be granted.

We can have a fuller discussion on this tomorrow. I will introduce a significant amendment which will not fully meet the Deputy's suggestion but will go some way towards it.

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