Seán Fleming (Laois-Offaly, Fianna Fail)
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92. To ask the Minister for Finance the number of cases in which the Revenue are seeking legal advise in respect of returns for the local property tax by liable persons/organisations; if there are any matters arising that may require changes to the legislation; and if he will make a statement on the matter. [31137/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners they are not looking for legal advice in respect of returns from liable persons or organisations.

A High Court challenge to the Local Property Tax has been lodged. Revenue, along with many other State entities, is one of the named defendants. The Chief State Solicitor is the solicitor on record acting for all State defendants. The case is being vigorously defended by the Chief State Solicitor on behalf of the State defendants.

I am not currently contemplating making amendments to the Finance (Local Property Tax) Act 2012, as amended by the Finance (Local Property Tax) (Amendment) Act 2013.