Mattie McGrath (Tipperary South, Independent)
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To ask the Minister for Finance the position in relation to liability for the property tax where a person lives above a pub/shop and is paying rates on the entire building; if he will clarify whether or not they are liable for the property tax; and if he will make a statement on the matter. [13195/13]

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 for the collection of Local Property Tax (LPT).

In the case of a property that is used for both commercial and residential purposes, LPT is only due on the residential portion of the property where the residential portion is not subject to commercial rates. Where the entire building including the residential portion is subject to commercial rates, LPT would not be due on the residential portion of the property.