Michael Healy-Rae (Kerry South, Independent)
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77. To ask the Minister for Finance the position regarding a person (details supplied) who over estimated their property tax; and if he will make a statement on the matter. [44072/13]

Michael Noonan (Limerick City, Fine Gael)
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The Finance (Local Property Tax) Act 2012 (as amended) sets out how the tax is to be administered and how a residential property is to be valued for Local Property Tax (LPT) purposes. I note that the Deputy raised a similar question in July this year. In my reply to that question (No. 65 on 17 July 2013, 35714/13) I informed the House that, as Local Property Tax (LPT) is a self-assessed tax, it is a matter for the property owner to calculate the tax due based on his or her assessment of the market value of the property. I also informed the House that the Revenue Commissioners had confirmed that if a liable person had genuinely overpaid the tax through an error or mistake, then the person should write to LPT Branch, Government Buildings, Ennis, Co Clare, clearly setting out how the overpayment arose and providing the relevant supporting documentation.

I am further advised by the Commissioners that once the relevant documentation is received LPT Branch will make direct contact with the person. Should it transpire that the person did in fact overpay the 2013 liability then it will be possible to offset some or all of the overpayment to the 2014 liability, or make a repayment.