Darragh O'Brien (Fianna Fail) | Oireachtas source

I move amendment No. 4:

In page 3, between lines 17 and 18, to insert the following:“5.The Principal Act is amended by the insertion of the following new section 8A:

“8A.A residential property shall not for the purposes of this Act, be regarded as a relevant residential property in a case where the property—

(1) is occupied by a liable person as his or her sole or main residence, and

(2) is subject to a mortgage which is in arrears until such time as a mortgage arrears resolution process is completed.”.”.

This amendment proposes that people who are not in a position to pay their mortgage on their principal private residence and who are in a mortgage arrears situation should not be liable for the property tax until such a time as the mortgage arrears resolution process is completed. This makes sense to me and this proposal would go some way towards dealing with the ability to pay issue, a provision which is not covered in this Bill. The amendment is clear. People proven to be in arrears should be exempt from property tax for the period they are in arrears until the arrears resolution process is completed.