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

-----even though the options were available. Some property owners may find themselves unable to pay the local property tax but do not qualify for a deferral under the income conditions. For this reason, the Finance (Local Property Tax) (Amendment) Act 2013 provided that a person who has entered into an insolvency arrangement under the Personal Insolvency Act 2012 may apply for deferral of the local property tax that is due during the period for which the insolvency arrangement is in effect. The 2013 Act 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 local property tax 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 and following an examination of the information provided, Revenue will determine whether deferral should be granted. The detail of how this type of deferral will operate and the criteria that will be used to determine eligibility will be set out in guidelines due to be published by the Revenue Commissioners shortly.

This Private Members' Bill is all the more difficult to take seriously given that Sinn Féin, the proposers, sit in government in the Northern Ireland Assembly and on local authorities in Northern Ireland. They preside over domestic rates in that jurisdiction which are significantly higher than the rate of local property tax introduced by the Government. As Deputy Doherty should be aware, domestic rates in Northern Ireland are in two parts - the district rate is set by the local council and the regional rate is set by the Assembly. Sinn Féin participates fully in the setting of both rates across Northern Ireland. The average domestic rates bill in Northern Ireland in 2011-12 was almost £790, equivalent to approximately €916, whereas here, available statistics indicate that the average market value of Irish residential properties is in the €150,000 to €200,000 range, with a full year local property tax of €315, just over one third of the average domestic rates bill in Northern Ireland. I ask how can Sinn Féin Deputies, in all seriousness, propose the abolition of a property tax in this Republic at an average of €315 when their colleagues in Northern Ireland are imposing an average property tax of €916-----

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