Tommy Broughan (Dublin North East, Labour)
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80. To ask the Minister for Finance if there has been any prosecutions of homeowners who have failed or refused to co-operate with the Revenue Commissioners in respect of the local property tax; and, if so, the number and nature of such prosecutions. [49814/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that there have been no prosecutions of homeowners who have failed or refused to cooperate with the Revenue Commissioners in respect of LPT. Revenue’s priority this year has been to establish the tax, develop the LPT Register and secure the yield for the Exchequer.