Gerry Adams (Louth, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

To ask the Minister for Finance if there will be exemptions on property tax for persons living in unfinished housing estates. [13634/13]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

Section 10(2) of the Finance (Local Property Tax) Act 2012 (as amended) provides that a residential property shall be exempt from the local property tax where it is situated in an unfinished housing estate. Section 10(1) of the Act defines an “unfinished housing estate” as a development of two or more buildings that is specified in a list prescribed, under section 10(3) of the Act by the Minister for the Environment, Community and Local Government for the purposes of the Act. Section 10(4) of the Act prescribes a range of circumstances to which the Minister for the Environment, Community and Local Government shall have regard for the purposes of that Section.