Patrick O'Donovan (Limerick, Fine Gael)
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57. To ask the Minister for Finance if a home owner with a mortgage under the repairs in lieu of rehousing scheme from the local authority should have been informed of their liability under the local property tax; and if these owners have an exemption to the LPT; and if he will make a statement on the matter. [49689/13]

Michael Noonan (Limerick City, Fine Gael)
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The Finance (Local Property Tax) Act 2012 (as amended) provides that liability for Local Property Tax (LPT) will arise where a person owns a residential property on the liability date, which was 1 May 2013 for 2013 and for subsequent years 1 November in the preceding year. The liability date for 2014 is 1 November 2013.

I assume that the Deputy is referring to the “Improvement Works in Lieu of Local Authority Housing Scheme” which allows a local authority to improve or extend a privately owned house as an alternative to providing local authority housing. I am advised by the Revenue Commissioners that while the Act provides for a number of specific exemptions from the charge to LPT, there is no provision for an exemption for privately owned residential properties that have been improved or extended under this local authority scheme. These properties are therefore subject to LPT and the liable person in these instances is the owner of the property.

As I have previously indicated to the House, liable persons who did not receive a LPT1 Return from Revenue earlier this year must still self-assess the amount of LPT due, complete and file their LPT1 Return and pay the tax due. As the due date for filing a LPT1 Return for 2013 was 7 May 2013, the Commissioners recommend that liable persons who did not receive correspondence from Revenue should contact the LPT helpline on 1890 200 255 (mobile phone users can contact the helpline on 01 702 3049) to file a Return online. I would strongly encourage anyone who has not yet complied with their LPT obligations to contact the LPT Helpline and regularise their affairs as a matter of urgency.