Clare Daly (Dublin North, United Left) | Oireachtas source

My amendments seek to make the Government’s changes in this Bill a little better than that under several headings. I am a bit worn out with this issue which we have been discussing since the local property tax, LPT, was introduced. The Government’s change to the effect that once properties have been included for remediation in the scheme or have been remediated by the insurer or developer, they can automatically access their property tax exemption is a good one. We still, however, have the problem I am trying to address in amendment No. 5 that the Minister for Finance has decided that the only properties which gain an exemption are those with a damage condition rating of 2 or 1 with progression. As we have articulated many times here, there are properties which have damage, which have pyrite, as established by an underground infill test costing the home owner thousands of euro, or are in an area where we know pyrite is present so we can say the damage is there but has not developed enough to get a damage condition rating of 1 with progression. This means that property is valueless or worse because the owner cannot decorate, extend or sell it but cannot access the lawful pyrite exemption because the Government has set the bar too high for damage. My amendment No. 5 seeks that where damage is present, the homeowner should be able to avail of the exemption if the area has pyrite or tests have been carried out.

Amendments Nos. 6 and 7 try to address the way the Bill is worded, which suggests that the Revenue Commissioners may ask for any number of items to support the application for the exemption. By not including the word “or”, the section could read that Revenue must ask for the full list of items. It will need the address, but apart from that, one of the other items should be enough for the home owner to access the exemption. The amendments make it clear that Revenue will not look for a ridiculous amount, which I would think is what the Government would want and could accept.

Amendment No. 8 concerns the duration of the exemption. I note and welcome that the Government has increased the exemption period to six years for properties with serious damage. That is a very good thing. If a house has a building condition assessment, BCA, rating of 2, has been included in the scheme and has been remediated, it will get the exemption for six years. This does not, however, deal with the other category of people.

The Minister of State needs to consider the bigger pool of houses, those which have not been included in the scheme, have not been remediated, do not have a BCA of 2 and which are still valueless. My amendment is critical because it states that if the houses have damage in a pyrite area, they should be exempt indefinitely until the property is remediated or a green certificate has been issued. Unless one of those criteria has been met, the property remains valueless and the Government is levying a tax on it. This group of amendments is trying to incorporate that significant group of property owners whose property has pyrite, whose property is valueless but who, even with the changes the Government is bringing forward, cannot access their lawful exemptions.

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