Brendan Ryan (Dublin North, Labour)
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To ask the Minister for Finance if the list of estates deemed unfinished for the purposes of the local property tax will be based solely on the exemptions granted from the household charge; if the list will be revised; and if he will make a statement on the matter. [56320/12]

Michael Noonan (Limerick City, Fine Gael)
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It is envisaged that the list of unfinished estates to be prescribed by the Minister to the Environment, Community and Local Government for the purposes of the Local Property Tax will be in line with those used for the purposes of the Household Charge. Any such list may require amendment from time to time where the criteria specified in the Local Government (Household Charge) Act 2011 no longer apply to an estate previously included on the list.