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

I propose to take Questions Nos. 11 and 18 together.

As previously confirmed in my reply to Question No. 308 of 16 September 2016, the Local Property Tax (Amendment) Act 2015 does not provide entitlement to an exemption from LPT on foot of pyritic damage where the property was remediated prior to the commencement of the LPT in July 2013. I also clarified that the exemption is claimed by property owners on a self-assessed basis and the onus is on the claimant to provide the appropriate supporting documentation to Revenue when requested to do so. Where the supporting documentation is not provided or where it does not confirm that the statutory requirements have been fully adhered to, then Revenue has no choice but to withdraw the relief and secure payment of any outstanding LPT liabilities.

In regard to the particular estate mentioned by the Deputy, I am informed that 40 residents claimed pyrite exemption, of which 14 were subsequently withdrawn because the remediation work was certified as having been completed prior to the commencement of LPT. While Revenue has no discretion in applying the qualifying criteria in respect of the pyrite exemption, I am assured that it will be as flexible as possible in providing suitable phased payment arrangements to any property owners who incorrectly claimed the exemption in good faith.

The Deputy should advise the property owners in question to make contact with the LPT team on 065-6849292 as soon as possible so that any necessary arrangements can be finalised.

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