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

I thank the Deputy for raising this issue again. She has raised it on a number of occasions. I have moved to meet the concerns she has expressed on behalf of the householders involved. I announced on budget day that I was accepting the recommendations made by Dr. Thornhill in his review of the local property tax with respect to those properties which had been damaged to a significant extent by pyrite.

Revenue has agreed to my request that the change in procedures be implemented on an administrative basis pending the enactment of the necessary legislation.

Dr. Thornhill recommended the continuation of the exemption from local property tax for properties with significant pyrite damage, for the most part in line with the current arrangements. The exemption will continue to be restricted to those properties that have been certified as having a damage rating of "2" or "1 with progression". The damage must be proved by inspection and testing by a competent person, such as an engineer, in accordance with a standard published by the National Standards Authority of Ireland. He also stated that where property owners elect not to incur the costs of testing, they have the option of submitting a self-assessed value to the Revenue Commissioners for the property which in their view reflects its current market value, taking account of the possible presence of pyrite.

Dr. Thornhill also recommended that the requirement for the certification of pyrite damage by a competent person be relaxed in certain limited circumstances. The first circumstance is where the Pyrite Remediation Board has agreed to remediate a property without carrying out the usual laboratory testing that definitively establishes the presence of pyrite. Where this happens, the Revenue Commissioners will accept confirmation from the Pyrite Remediation Board that it has accepted a particular property into its remediation scheme in lieu of certification by a competent person. The second circumstance is where a relevant party such as a guarantee company, an insurance company or a builder or developer accepts responsibility for the remediation of a damaged property or agrees to fully compensates the property owner in lieu of remediation. Where this happens, the Revenue Commissioners will accept documentary evidence that the relevant party has given an appropriate commitment to

remediate the property or to fund the necessary remediation works.

Additional information not given on the floor of the House

I am advised that the Revenue Commissioners are currently preparing guidelines for the purpose of implementing Dr. Thornhill's recommendations on an administrative basis and that these will be published by the end of November. Work on the necessary legislative amendments to give statutory effect to the changes is underway and I hope to introduce them to the Oireachtas in the near future.

See this speech in context