Finian McGrath (Dublin North Central, Independent)
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76. To ask the Minister for Finance if the residents of building (details supplied) in Dublin 5 will have to pay the property tax as it is a protected building. [20735/13]

Michael Noonan (Limerick City, Fine Gael)
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I draw the Deputy’s attention to my reply to a similar Question raised by him yesterday, Tuesday 30 April, where I clarified that there is no specific exemption from LPT for protected buildings or listed buildings. Owners of these residential properties are liable to pay the tax on their properties in the same way as any other residential property owner. As LPT is a self-assessed tax, it will be a matter for the property owner to calculate the tax due based on his or her assessment of the market value of the property in question.