Seán Fleming (Laois-Offaly, Fianna Fail)
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192. To ask the Minister for Finance the position regarding local property tax in respect of a person (details supplied); and if he will make a statement on the matter. [27553/13]

Michael Noonan (Limerick City, Fine Gael)
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Based on the information supplied by the Deputy it is not possible to give a definitive reply. However, the following general information may be useful. An exemption from the charge to Local Property Tax (LPT) is available where a property that was previously occupied by a person as her or his sole or main residence has been vacated by the person for 12 months or more due to long term mental or physical infirmity. An exemption may also be obtained where the period is less than 12 months, if a doctor is satisfied that the person is unlikely at any stage to return to the property. In both cases, the exemption only applies where the property is not occupied by any other person. The exemption would not apply if the vacated property was jointly owned with others, as the owners are jointly and severally liable for payment of the tax.

If a property is exempt from LPT the property owner must still complete and submit an LPT Return indicating which category of exemption is satisfied.

For LPT purposes a residential property is defined as any building or structure (or part of a building) which is used as, or is suitable for use as, a dwelling. If a residential property is suitable for use as a dwelling but is unoccupied, it is still liable to LPT based on the valuation of the property. However, if the property is not suitable for use as a dwelling, it is not liable for LPT.

LPT is a self-assessed tax. If a property owner considers that her or his property is not suitable for use as a dwelling, s/he should notify the Revenue Commissioners without delay and arrange to provide relevant supporting documentation – for example, photographic evidence, or a report from a suitably qualified person such as a surveyor or an engineer. Based on the information provided by the property owner, Revenue will consider the claim and make a decision on the matter.

Each case will be considered on its merits and it is therefore not possible to provide a prescriptive list of criteria that would need to be met for a property to be deemed unsuitable for use as a dwelling. However, a property owner should consider whether the property is habitable by reference to the structure of the building; including whether the property has a roof, windows and doors, sanitary facilities, and services (water or electricity supply turned off or temporarily disconnected would not necessarily mean that a residential property is uninhabitable).

For a property that is in a poor state of repair, but still occupied or suitable for occupation, the property owner’s honest valuation of his/her property on 1 May 2013 will hold for LPT purposes for 2013, 2014, 2015 and 2016 and will not be affected by any repairs or improvements made to the property, or any changes in property prices generally, during this period. The next LPT valuation date is 1 November 2016 and any improvements made by that date, or any other factors that may impact on value, should be reflected in the property owner’s valuation of his/her property on that date and this new valuation will form the basis of LPT liability for the period from 2017 to 2020. A property that was not liable to LPT on 1 May 2013 on the basis that it was unsuitable for use as a dwelling will not be liable to LPT for the years 2013 to 2016. If such a property were to be refurbished to make it suitable for use as a dwelling by 1 November 2016 then it will be liable to LPT for 2017 and subsequent years.