Michael McGrath (Cork South Central, Fianna Fail)
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173. To ask the Minister for Finance when a person has a long term right of residence in a property and is liable to the local property tax, if they qualify and choose to exercise the deferral option, is their estate liable for the charge or if liability for the arrears passes to the owner of the property; and if he will make a statement on the matter. [25516/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that a person who has a long term (for life or for a period of twenty years or more) right of residence that entitles them to exclude any other person from the property is the liable person in respect of that residential property and is entitled to claim deferral of the Local Property Tax (LPT) charge, subject to their meeting the required conditions. In addition, on that person's death his or her estate will be liable for any deferred liability including interest payable at a rate of 4% per annum. I am further advised that where the liability is not paid by the personal representative/estate, the unpaid LPT liability remains a charge on the property in question.