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

There are two questions. First, local authority tenants have no liability for local property tax. If someone receives a local property tax return in error, he or she should write to Revenue to point out that he or she has received it in error, explain that he or she is a local authority tenant of, say, Limerick County Council and give his or her tenant number. That is the end of the matter because he or she has no liability. The local authority in question has a liability for the house in which that person is a tenant, but because of the amendments we made, such properties will be in band 1 and the local authority will not have to pay the tax for 2013 until 2014. If the local authority is paying it for half the year, it will cost €45 and €90 for the full year. The liability to pay is on the local authority and there is no liability on the tenant. The only obligation on the tenant is to make the return, state he or she is a local authority tenant and quote the relevant number.

The second issue relates to valuations. The general rule is that what one is receiving from Revenue is guidance on values. Obviously, the guidance is on average values and applies across wide areas because there is no proper property register in Ireland, but there will be after this. In simple terms, the Deputy can put it to his constituents that if they make an honest return, they will be okay. If they make a return and state the value is between €100,000 and €150,000 and show evidence of five or six houses being sold between €100,000 and €150,000, they will be assessed at a figure of €125,000, the mid-point in the band, and it will be accepted by Revenue because they have made an honest return supported by evidence. However, people will get into difficulty if they receive the letter from Revenue and throw it on the dresser and do nothing about it. Revenue will then start chasing them subsequently. I appeal to people to make a return and an honest estimate. The figure provided by Revenue is purely for guidance purposes. The obligation is on an individual to self-assess and send in a valuation. Obviously, if evidence supports the valuation, it is an honest return.

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