Brendan Griffin (Kerry South, Fine Gael)
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202. To ask the Minister for Finance if he will clarify a person's liability for the local property tax (details supplied); and if he will make a statement on the matter. [22438/13]

Michael Noonan (Limerick City, Fine Gael)
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The case referred to by the Deputy refers to a property which has been adapted for a person with a disability. The precise circumstances are not clear from the information supplied but I will outline the exemption and relief which may be available. I refer the Deputy also to my detailed reply to similar questions, No. 115 on 27 March (15664/13) and No. 231 on 16 April (16212/13). Section 10B of the Finance (Local Property Tax) Act 2012, as amended, provides that a permanently and totally incapacitated person is exempt from payment of LPT where the property is occupied as his/her sole or main residence and where he/she has received a personal injury compensation, either from a court or the Personal Injuries Assessment Board, or is a beneficiary under a qualifying trust.

Where this exemption does not apply, Section 15A of the Act as amended provides for a reduction in the market value of a residential property that has been adapted for occupation by a disabled person, as defined within Section 2 of the Disability Act 2005, where the adaptation has been grant-aided or approved for grant aid by a local authority under either of the following: (1) Housing (Adaptation Grants for older people and people with disabilities) Regulations 2007; or (2) Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001.

The person with the disability must occupy the property as his or her sole or main residence after the adaptation is completed. The reduction in value is limited to the lesser of the chargeable value attributable to the adaptation work carried out on the property and the maximum grant payable under the relevant local authority scheme. The relief ends on the sale or transfer of a property that has been adapted, unless the person with the disability continues to reside in the property. Full details are available onwww.revenue.ie.

If the Deputy wishes, he can supply me with further details in regard to the person in question, so that Revenue can investigate the exact circumstances and revert. Alternatively, the person may contact Revenue directly by calling the LPT helpline on 1890 200 255, by writing to Revenue, LPT Branch, P.O. Box 1, Limerick or by email to lpt@revenue.ie.