Finian McGrath (Dublin North Central, Independent)
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228. To ask the Minister for Finance the position regarding property tax in respect of a person (details supplied) in Dublin 5. [46956/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the amount of Local Property Tax (LPT) due in 2014 is based on the valuation band declared by property owners in their 2013 LPT Returns.

On the specific case referred to by the Deputy, I am advised that an LPT1 return was filed for 2013, declaring that the value of the property fell within Band 03 (€150,000 to €200,000). The annual liability for this valuation band is €315. The amount of tax due for 2013 was €157 which is the correct six monthly rate for a property valued in band 03. A payment to the value of €157 was also made. The 2014 payment notice recently issued by Revenue indicated an amount of €315 due, based on the declaration filed in 2013.