Patrick Nulty (Dublin West, Labour)
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94. To ask the Minister for Finance if there are any exemptions to the property tax for persons with disabilities who have had to have their homes adapted; if he will outline the exemptions available; and if he will make a statement on the matter. [20727/13]

Michael Noonan (Limerick City, Fine Gael)
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I refer the Deputy to my detailed reply to similar questions, No. 115 on 27 March (15664/13) and No. 231 on 16 April (16212/13). The Finance (Local Property Tax) Act 2012 (as amended) provides two potential measures of relief from Local Property Tax (LPT) for persons who have a disability. Section 10B provides an exemption for permanently incapacitated individuals, while section 15A provides for a reduction in chargeable value for properties adapted for use by disabled persons. Section 10B of the Act provides that an exemption from the charge to LPT may apply to a residential property purchased, built or adapted to make it suitable for occupation by a permanently and totally incapacitated individual as their sole or main residence, where an award has been made by the Personal Injuries Assessment Board or a court, or where a trust has been established, specifically for the benefit of such individuals.

Where an exemption cannot be claimed under section 10B of the Act, an incapacitated person may, in certain circumstances, qualify for a reduction in the market value of their property. Section 15A of the Act provides for a reduction in the market value of a residential property that has been adapted for occupation by a disabled person where the adaptation has been grant-aided or approved for grant aid, by a local authority. Full Details are available on www.revenue.ie.