Dan Neville (Limerick, Fine Gael)
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171. To ask the Minister for Finance if a person (details supplied) in County Limerick is correctly registered for the property tax; and if he will make a statement on the matter. [31714/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the property owner in question is registered for Local Property Tax (LPT) and that he submitted a Local Property Tax Return on 2 May 2013 in which ‘Band 1’ was indicated which, based on the information supplied by the Deputy, is the correct band. It is important to note that LPT is a self-assessment tax, which means the taxpayer makes his or her own assessment of the market value of the property. Revenue has confirmed to me that the ‘Band 3 demand’ to which the person refers is the Notice of Estimate that Revenue issued to each liable person in addition to the LPT 1 Return form. The estimate is automatically displaced by the taxpayer’s own assessment once the LPT Return is filed, and Revenue has confirmed this has happened in this case.