Pádraig Mac Lochlainn (Donegal North East, Sinn Fein)
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Question 59: To ask the Minister for Finance the position regarding the development of a property tax to be included in Budget 2012 as required under the terms of the EU-IMF programme. [18596/11]

Michael Noonan (Limerick City, Fine Gael)
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The EU/IMF Programme of Financial Support for Ireland under its fiscal consolidation measures commits to the introduction of a property tax for 2012 and to an increase in the property tax for 2013. Decisions have yet to be taken on the precise legal mechanism to be used to introduce a property tax, what form that tax will take, and whether it will be introduced in tax legislation such as the Finance Bill or through other legislation which may fall within the ambit of the Department of the Environment, Community and Local Government.