Brian Stanley (Laois-Offaly, Sinn Fein)
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107. To ask the Minister for Finance if local authorities are exempt, for any period of time, from having to pay the local property tax. [23259/13]

Michael Noonan (Limerick City, Fine Gael)
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Local authorities will be liable to pay the Local Property Tax (LPT) on their properties in the same way as any other residential property owner, unless the properties in question are used to provide special needs accommodation. This refers to people who require support to enable them to live in the community, such as sheltered accommodation for the elderly or the disabled. The Revenue Commissioners have published guidelines to assist local authorities in identifying special needs accommodation. Where an LPT liability arises, the Finance (Local Property Tax) Act 2012, as amended, deems all local authority residential properties to be in the lowest valuation band for the initial valuation period (2013 to 2016) and also allows such bodies to defer their 2013 LPT liability until 2014. This is to allow such bodies to put in place arrangements for the payment of the tax and for the valuation of their properties.