Séamus Healy (Tipperary South, Workers and Unemployed Action Group)
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To ask the Minister for Finance the position regarding homes purchased under the local authority shared ownership schemes; if these homes are subject to the local property tax; if so, the person responsible for the payment of this tax; and if he will make a statement on the matter. [11272/13]

Michael Noonan (Limerick City, Fine Gael)
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The Finance (Local Property Tax) Act 2012 sets out how the tax is to be administered and provides that a liability for Local Property Tax (LPT) will arise where a person owns a residential property on the liability date, which for 2013 will be 1 May 2013 and for subsequent years will be 1 November in the preceding year. Section 7 of the Act provides that local authorities will be liable to pay the LPT on their properties in the same way as any other residential property owner, unless the properties in question are used to accommodate people with special housing needs such as the elderly or people with disabilities. I am advised by the Revenue Commissioners that residential properties purchased under the various local authority shared ownership schemes will also be subject to LPT, and in these cases, the individual(s) who purchased the residential property from the local authority will be liable to pay the tax.