Finian McGrath (Dublin North Central, Independent)
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To ask the Minister for Finance the reason a council tenant’s daughter (details supplied) in Dublin 17 has been sent the property tax form when they are not on the tenant agreement; the reason a council tenant is being charged a property tax when they do not own the property; and if he will make a statement on the matter. [15491/13]

Michael Noonan (Limerick City, Fine Gael)
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The Finance (Local Property Tax) Act 2012 (as amended) 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 will be 1 May 2013 for the year 2013. Section 7 of the 2012 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. A key aspect of the work undertaken by Revenue was the development of a comprehensive Register of residential properties in the State. The Register was developed using data drawn from a range of sources including Revenue’s own databases, the Local Government Management Agency database and data from utility companies. Data from the various sources has been cross-checked to ensure that the Register is as accurate as possible. The Register is being used to issue correspondence to property owners and work is still in progress to refine it.

I am advised that in developing the Register, Revenue collaborated with all local authorities and social housing bodies to establish details of properties owned by these organisations in order that they could be excluded, in the first instance, from the general issue of returns, so as to ensure that tenants of local authority properties did not receive an LPT return. While every effort has been made to match local authority owned properties with the LPT Register, in a certain number of cases, that matching process has not been successful and some tenants of these properties will inadvertently receive the Return from Revenue.

I am further advised that this particular possibility is covered extensively in the letter and the information booklet that accompanies the LPT Return. The correspondence advises anyone who receives an LPT Return from Revenue, but who is not the liable person in respect of a property, what steps they should take. It is important that they should not ignore the Return.

This means that a tenant who receives a Return in error should advise Revenue that they are local authority tenants and this will allow Revenue to match the details to the local authority data and correct the LPT Register. I am advised by Revenue that local authority tenants who are receiving LPT Returns in error are advising the Revenue Commissioners, who are updating the Register accordingly.

I can confirm to the Deputy that in the circumstances outlined, the tenant is not liable to pay the LPT in these cases and that the local authority in question is the liable person. I can also confirm that Revenue has corrected the LPT Register in this case on the basis of the information supplied by the Deputy. It is essential, in any other similar cases, that local authority tenants contact Revenue to ensure the Register is corrected.