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

I thank Deputy Ryan for raising this issue. First, I accept there is an anomaly and that it is along the lines pointed out by him. Second, I am waiting for Dr. Thornhill to advise me on how to remediate this anomaly. He may suggest an amendment to the Local Property Tax Act 2012 or he may consider, in line with the Deputy's proposal, that an amendment to the statutory instrument would be sufficient. I do not know whether the Deputy's proposal will resolve the problem but I will refer it to my officials and have it examined by Dr. Thornhill. As soon as I come to a decision, I will introduce whatever change is required administratively so people will not have to wait for the Finance Bill in the late autumn. The Revenue Commissioners will accept a commitment that we intend changing and apply the law as if it had been changed.

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