Finian McGrath (Dublin North Central, Independent)
Link to this: Individually | In context | Oireachtas source

To ask the Minister for Finance if there are any property tax exemptions for families whose homes were damaged during the construction of the Dublin Port Tunnel. [17614/13]

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

Damage to homes during the construction of the Dublin Port Tunnel is not relevant in determining liability to Local Property Tax (LPT). Accordingly, whilst those whose homes were damaged during the works may be exempt from LPT for another reason, or may be entitled to avail of a deferral arrangement under the provisions contained in the legislation, there is no specific exemption in this instance. I have no plans to introduce such an exemption. The Government decided that a universal liability to the Local Property Tax (LPT) should apply to all owners of residential property with a limited number of exemptions. Limiting the exemptions available allows the rate to be kept low for those liable persons who do not qualify for an exemption.