Terence Flanagan (Dublin North East, Fine Gael)
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To ask the Minister for Finance if those in social housing will be liable for paying the property tax; and if he will make a statement on the matter. [11158/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that a person living in social housing, who is not residing there on foot of a long-term lease or an exclusive right of residence, will not be liable for the charge to LPT and that the liability will fall on the owner of the residential property, which, in the circumstances described by the Deputy would generally be a local authority or a housing association. I am also informed that the Revenue Commissioners are currently liaising with the social housing sector to establish how local authorities and individual housing bodies will provide the Revenue Commissioners with information in relation to their LPT liability and the timing and manner of the payment of this liability.