Written answers

Wednesday, 12 June 2013

Department of Environment, Community and Local Government

Property Taxation Exemptions

Photo of Mick WallaceMick Wallace (Wexford, Independent)
Link to this: Individually | In context | Oireachtas source

63. To ask the Minister for Environment, Community and Local Government the reason his Department refused to add four unfinished estates in County Wexford (details supplied) to its list of unfinished housing estates to be exempt from the local property tax; and if he will make a statement on the matter. [27982/13]

Photo of Jan O'SullivanJan O'Sullivan (Limerick City, Labour)
Link to this: Individually | In context | Oireachtas source

An exemption from the local property tax applies to developments listed in the schedule to the Finance (Local Property Tax) Regulations 2013. The list of unfinished housing developments eligible for the exemption was compiled by local authorities utilising the categorisation employed for the purposes of the National Housing Survey 2012. The Survey was carried out over the course of summer 2012 by my Department in conjunction with local authorities and the Housing Agency.

The categorisation methodology for the survey was different to that which was used in 2011 and which provided the basis for the waiver from the household charge. That earlier categorisation related largely to the level of on-site activity at the time the 2011 survey was carried out and had less to do with the physical character of a development. The 2012 survey was based purely and objectively on the actual state of completion of a development and established that there were 1,700 unfinished developments, with 1,100 of them deemed to be in a seriously problematic condition. This represents a 37% reduction in unfinished developments since 2010.

Only developments that were deemed by local authorities to be in a “seriously problematic condition”, regardless of whether a developer was on or off site, were included in the LPT regulations. For purposes of preparing the final list of developments to which the exemption from the local property tax would apply local authorities were asked by my Department to confirm or update the then existing list of estates in a “seriously problematic condition” as appropriate.

In relation to the developments listed in the question, the local authority included those areas in the Bridgemeadows and Riverchapel Woods developments which were in a seriously problematic condition in their return to my Department and an exemption from the Local Property Tax applies. Neither Glen Aoibhinn nor Aylesbridge were deemed by the local authority to be in a seriously problematic condition and accordingly they were not recommended for inclusion on the final list of developments.

Comments

No comments

Log in or join to post a public comment.