Lucinda Creighton (Dublin South East, Independent)
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75. To ask the Minister for Finance if the Revenue Commissioners will confirm the situation concerning liability for local property tax in respect of a person (details supplied) in Dublin 4; and if he will make a statement on the matter. [47546/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that Section 11 of the Finance (Local Property Tax) Act 2012 (as amended) provides that lessees who hold long-term leases of residential property spanning twenty years or more, are liable to pay Local Property Tax (LPT) in respect of that property. In the specific case mentioned by the Deputy, I am advised that the person concerned is not considered to be the liable person for LPT purposes because, although he is the owner of the property, he has let it for a period of more than twenty years, and therefore the lessee is the liable person.

I am advised that Revenue amended the Property Register to reflect the lessee as the liable person. However, the difficulties experienced by the person arose because, due to an operational oversight, Revenue failed to inform the person that he was not liable to pay any LPT and as a consequence he paid the LPT in respect of the property.

I understand that Revenue has issued a response to the person in question, advising him that he is not liable for LPT and that a full refund of the LPT paid will issue to him within five working days.

Finally, Revenue apologises for the communications oversight and assures the Deputy that the vast majority of cases requiring amendments of this nature are immediately notified to the relevant people.