Written answers
Tuesday, 16 April 2013
Department of Finance
Property Taxation Exemptions
Eoghan Murphy (Dublin South East, Fine Gael)
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To ask the Minister for Finance if he is considering an exemption for student residences from the local property tax. [17390/13]
Michael Noonan (Limerick City, Fine Gael)
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The Finance (Local Property Tax) Act 2012 sets out how the tax is to be administered and provides for the collection of Local Property Tax (LPT). Student residences will be subject to LPT unless the premises qualify for an exemption or relief for any other reason. I have no plans to introduce a specific exemption for student residences.
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