Willie Penrose (Longford-Westmeath, Labour)
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211. To ask the Minister for Finance the exemptions available to a person who has purchased a house for their child who has a severe disability, including autism and schizophrenia and other medical issues, in terms of the local property tax; if such a person will be entitled to the exemption in respect of this dwelling house which was purchased specifically to facilitate and accommodate their child because of their medical issues; and if he will make a statement on the matter. [25930/13]

Michael Noonan (Limerick City, Fine Gael)
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Based on the information supplied by the Deputy it is not possible to provide a definitive reply. However, the following general information may be useful. Section 10B of the Finance (Local Property Tax) Act 2012 (as amended) 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.

I am advised that section 189(A) of the Taxes Consolidation Act 1997 (as amended), defines 'incapacitated individual' as an individual who is permanently and totally incapacitated, by reason of mental or physical infirmity, from being able to maintain himself or herself. Entitlement to the exemption provided for in section 10B will depend on whether the extent of a person’s disability is such that they are permanently and totally incapacitated from being able to maintain himself or herself.

I am further advised that, if the exemption mentioned above is not available, Section 15A (as amended) 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, 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.

(2) Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001.