Written answers

Tuesday, 26 March 2013

Department of Environment, Community and Local Government

Property Taxation Exemptions

Photo of Niall CollinsNiall Collins (Limerick, Fianna Fail)
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To ask the Minister for Environment, Community and Local Government if an estate (details supplied) in County Limerick is exempt from the property tax as it is an unfinished development; and if he will make a statement on the matter. [15171/13]

Photo of Martin HeydonMartin Heydon (Kildare South, Fine Gael)
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To ask the Minister for Environment, Community and Local Government the reason an estate (details supplied) in County Kildare is not included on the exempt unfinished estates list for the purpose of local property tax; and if he will make a statement on the matter. [15337/13]

Photo of Martin HeydonMartin Heydon (Kildare South, Fine Gael)
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To ask the Minister for Environment, Community and Local Government the reason an estate (details supplied) in County Kildare is not included on the exempt unfinished estates list for the purposes of local property tax; and if he will make a statement on the matter. [15338/13]

Photo of Mattie McGrathMattie McGrath (Tipperary South, Independent)
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To ask the Minister for Environment, Community and Local Government the criteria that was used when deciding which housing estates were exempt from the local property tax; the category of unfinished housing estates that were included on this list; and if he will make a statement on the matter. [15341/13]

Photo of Martin HeydonMartin Heydon (Kildare South, Fine Gael)
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To ask the Minister for Environment, Community and Local Government the reason an estate (details supplied) in County Kildare is not included on the exempt unfinished estates list for the purposes of local property tax; and if he will make a statement on the matter. [15364/13]

Photo of Martin HeydonMartin Heydon (Kildare South, Fine Gael)
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To ask the Minister for Environment, Community and Local Government the reason an estate (details supplied) in County Kildare is not included on the exempt unfinished estates list for the purposes of local property tax; and if he will make a statement on the matter. [15365/13]

Photo of Martin HeydonMartin Heydon (Kildare South, Fine Gael)
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To ask the Minister for Environment, Community and Local Government the reason an estate (details supplied) in County Kildare is not included on the exempt unfinished estates list for the purposes of local property tax; and if he will make a statement on the matter. [15366/13]

Photo of Sandra McLellanSandra McLellan (Cork East, Sinn Fein)
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To ask the Minister for Environment, Community and Local Government the reason the following estates (details supplied) in Youghal, County Cork, are not exempt form the local property tax; and if he will make a statement on the matter. [15368/13]

Photo of Jan O'SullivanJan O'Sullivan (Limerick City, Labour)
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I propose to take Questions Nos. 369, 396 to 398, inclusive, and 402 to 405, inclusive, together.

An exemption from the local property tax applies to developments listed in the schedule to the Finance (Local Property Tax) Regulations 2013.

The list of unfinished housing developments eligible for the exemption was compiled by local authorities utilising the categorisation employed for the purposes of the National Housing Survey 2012. The Survey was carried out over the course of summer 2012 by my Department in conjunction with local authorities and the Housing Agency.

The categorisation methodology for the survey was different to that which was used in 2011 and which provided the basis for the waiver from the household charge. That earlier categorisation related largely to the level of on-site activity at the time the 2011 survey was carried out and had less to do with the physical character of a development. The 2012 survey was based purely and objectively on the actual state of completion of a development. Only developments that were deemed by local authorities to be in a “seriously problematic condition”, regardless of whether a developer was on or off site, were included.

For purposes of preparing the final list of developments to which the exemption from the local property tax would apply local authorities were asked by my Department to confirm or update the then existing list as appropriate.

Photo of Michael ColreavyMichael Colreavy (Sligo-North Leitrim, Sinn Fein)
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To ask the Minister for Environment, Community and Local Government if housing estates that have not been taken in charge of by local authorities will be subject to the property tax; and if he will make a statement on the matter. [15177/13]

Photo of Jan O'SullivanJan O'Sullivan (Limerick City, Labour)
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An exemption from the local property tax applies to those unfinished housing developments listed in the schedule to the Finance (Local Property Tax) Regulations 2013. There is no general exemption for estates that have not been taken in charge.

Section 180 of the Planning and Development Act, 2000 applies to estates which have been granted planning permission and includes the construction of two or more houses (which as defined in the Act includes apartments) and the provision of new roads, open spaces, car parks, sewers, watermains or drains.

In relation to estates which have been completed to the satisfaction of the planning authority in accordance with the permission, section 180 provides that the planning authority must if requested to do so by the developer or by the majority of the qualified electors who are owners of the houses involved, initiate the procedures in section 11 of the Roads Act 1993 for declaring the road(s) to be public roads, for whose maintenance the local authority will then be responsible.

Section 11 of the Roads Act empowers a local authority to, by order, declare any road over which a public right of way exists to be a public road. Before making an order the local authority must be satisfied the road is of general public utility, consider the financial implications of taking the road in charge and consult with the public/consider any objections received. The consideration of the objections and the making of the order declaring the road to be a public road is a reserved function, so that the decision whether to take the road in charge is ultimately one for the discretion of the elected members.

In relation to estates which have not been completed to the satisfaction of the planning authority and enforcement proceedings have not been commenced within the relevant period section 180 also provides that the planning authority must, if requested to do so by the majority of the owners, initiate the procedures in section 11 of the Roads Act. However, in this case the section provides that the provision in section 11 of the Roads Act requiring the authority to consider the financial implications of taking the road in charge is to be disregarded.

Section 180 also provides that where a planning authority, in complying with section 180, makes an order under section 11 of the Roads Act, it must also take in charge any open spaces, car parks, sewers, watermains, or drains within the attendant grounds of the development.

Section 180 was amended in the Planning and Development (Amendment) Act 2010 to provide that a planning authority may take in charge an unfinished estate, at the request of the owners of the housing units, at any time after the expiration of the planning permission, in situations where enforcement actions have commenced or where the planning authority consider that enforcement action will not result in the satisfactory completion of the estate by the developer. Planning authorities have also been empowered to take in charge part of an estate or some, but not all, of the facilities in an estate.

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