Willie Penrose (Longford-Westmeath, Labour)
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168. To ask the Minister for Finance if he will indicate that in the context of where a person has a business, and is paying rates and also has living accommodation over the said business premises, if he will confirm that such persons are exempt from having to pay the residential property tax charge, where in the context commercial rates are already being paid in terms of the building; and if he will make a statement on the matter. [23867/13]

Michael Noonan (Limerick City, Fine Gael)
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As I outlined in my response to Parliamentary Question No. 50 of 13 March 2013 (13195/13), in the case of a property that is used for both commercial and residential purposes, Local Property Tax is only due on the residential portion of the property where the residential portion is not subject to commercial rates. Where the entire building including the residential portion is subject to commercial rates, Local Property Tax would not be due on the residential portion of the property.