Michael Healy-Rae (Kerry South, Independent)
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To ask the Minister for Finance if a house has been unlived in for five years or more is it exempt from the property tax; and if he will make a statement on the matter. [17677/13]

Michael Noonan (Limerick City, Fine Gael)
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The Finance (Local Property Tax) Act 2012 (as amended) sets out when the charge to Local Property Tax (LPT) applies. A liability for LPT will arise where a person owns a residential property which is in use, or is suitable for use as a dwelling, on the liability date which is 1 May 2013 for the year 2013.

I am informed by the Revenue Commissioners that the charge to LPT arises whether the residential property in question is occupied or unoccupied.