Pearse Doherty (Donegal South West, Sinn Fein)
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231. To ask the Minister for Finance the steps that are open to persons who believe their property was overvalued for the purpose of the local property tax in 2013 and who now wish to change the value for 2014. [47040/13]

Michael Noonan (Limerick City, Fine Gael)
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As I told the House previously in my replies to Questions No. 65 (35714/13) on 17 July 2013, No. 77 (44072/13) on 17 October 2013 and No. 131 (44138/13) on 22 October 2013, Local Property Tax (LPT) is a self-assessed tax so 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 as at 1 May 2013. 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 to make a repayment.