Robert Dowds (Dublin Mid West, Labour)
Link to this: Individually | In context | Oireachtas source

150. To ask the Minister for Finance in terms of deferral of property tax, if the same deferral conditions apply when the person involved is availing of the fair deal programme. [32953/13]

Robert Dowds (Dublin Mid West, Labour)
Link to this: Individually | In context | Oireachtas source

152. To ask the Minister for Finance in respect of the local property tax, the position regarding the deferral rule where a house is willed to someone who is unable to pay due to unemployment. [32956/13]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I propose to take Questions Nos. 150 and 152 together.

Based on the information supplied by the Deputy it is not possible to provide a definitive reply to these questions. However, the following information may be relevant.

The Finance (Local Property Tax) Act 2012 provides for the possibility of deferring all or part (50%) of the LPT charge in cases where certain specified conditions are met. While the deferral arrangements are not specifically linked to the Health Service Executive Fair Deal Scheme, an individual who is availing of that Scheme may be entitled to defer the charge. In order to answer the question fully however, I am advised that the Deputy would have to provide more specific details.

I am informed by the Revenue Commissioners that the general position is that under section 5 of the Finance (Local Property Tax) Act 2012 (as amended), an exemption may be obtained where a property that was previously occupied by a person as his or her 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 apply 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 applies only where the property is not occupied by any other person or is not jointly owned with another person.

The Finance (Local Property Tax) Act 2012 (as amended) provides that a liability for Local Property Tax (LPT) will arise where a person is a liable person in relation to a residential property on the liability date, which was 1 May 2013 for the year 2013. This includes a person who inherited a residential property and owned it on that date.

An unemployed person who is an owner-occupier of a residential property may be entitled to a full or partial deferral if their annual income is within the limits set out in the LPT legislation. Full details of all deferral options are outlined in the Guidelines on Deferral or Part Deferral of Local Property Tax, which are available on Revenue's website, www.revenue.ie .