Paschal Donohoe (Dublin Central, Fine Gael)

I thank the Deputy for raising this matter. I thank Deputies, despite the varying views on the legislation, for the opportunity to take the Bill through the Dáil this evening.

A six-year exemption from local property tax, LPT, applies to certain properties that have been affected by the use of defective concrete blocks in their construction. The 2021 LPT Act provided that properties eligible for the defective concrete blocks redress scheme could claim this exemption from LPT. The exemption only applies to properties in Donegal and Mayo, as these were the two local authorities covered by the scheme at that point. Since 2021, the scheme has been extended to Clare, Limerick and Sligo local authorities. The Bill seeks to ensure properties located in these additional counties that are eligible for the defective concrete block scheme are also eligible for the LPT exemption.

Minor changes are also being made to ensure the properties that qualify under the amended scheme are in a position to avail of the exemption, as well as to ensure those who would have qualified under the previous legislation will continue to do so. Previous confirmation of eligibility for the scheme was given to households but this has since been replaced. Currently, the legislation provides for a damage threshold that has to be met and for the relevant local authority to issue a notification in relation to whether the threshold was met. This Bill will provide a property may be due an exemption if the damage threshold has been met. That leads to the answer to the Deputy's question, which is that it is possible homes have been affected by mica but have not met the damage threshold, in which case they would not qualify for the exemption laid out under this scheme.

Revenue regularly publishes statistics on the number of claims for an exemption from LPT by category, including for properties accessing an exemption due to qualifying for the defective concrete blocks scheme. In 2024, approximately 1,000 local property exemptions were claimed as a result of homes being constructed using defective concrete blocks. An LPT exemption, once applicable, is in place for six consecutive years. The changes being made as part of the Bill are an extension of the existing exemption. I know Revenue has the capacity to administer and report on this expansion effectively. I therefore do not believe an additional report is necessary and do not propose to accept this amendment.

The Deputy asked a further question about the damage threshold. I understand this refers to a pattern of cracks exceeding 1.5 mm. I appreciate that precision means some homes might not qualify for the exemption but I am informed approximately 1,000 homes are in a position to currently claim it.

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