Jan O'Sullivan (Limerick City, Labour) | Oireachtas source

An exemption from the local property tax applies to developments listed in the schedule to the Finance (Local Property Tax) Regulations 2013. The list of unfinished housing developments eligible for the exemption was compiled by local authorities utilising the categorisation employed for the purposes of the national housing survey 2012. The survey was carried out over the course of summer 2012 by my Department in conjunction with local authorities and the housing agency.

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