Róisín Shortall (Dublin North West, Independent)
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70. To ask the Minister for Finance if he will provide a response to the issues raised in correspondence (details supplied) regarding the local property tax. [52410/13]

Michael Noonan (Limerick City, Fine Gael)
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In accordance with the Finance (Local Property Tax) Act 2012 (as amended), 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. For the year 2014, the liability date is 1 November 2013 and the tax is payable on or before 1 January 2014. Where a liable person sells their residential property between 2 November 2013 and 31 December 2013, provided that they owned the property on 1 November 2013, they will be liable to pay LPT on that property for 2014.

These dates have been in the public domain since December 2012 when the legislation was passed and 1 November liability date has been the subject of several occasions previous Parliamentary Questions, including my reply to Question No. 110 on 27 March this year. I also informed the House in my replies to Questions Nos. 221 (49518/13) and 223 (49556/13) on 19 November 2013 that having a liability date before the year commences is preferable as there is certainty about who the liable person is for the coming year, that person has a reasonable amount of time to make the necessary provisions and they have access to the widest possible range of options for paying the tax. In particular, the liable person can put the required arrangements in place to ensure that phased payments by way of direct debit or deduction at source from employment, occupational pension or from certain Government payments would commence from January 2014 and would spread payment of the full LPT liability evenly over the course of 2014.

For a tax such as LPT to function properly, legislation must specify a liability date for the tax to have application for a particular year. Whatever date is prescribed, the question of liability when there is a change of ownership has to be managed, and I would expect that the LPT liability involved is likely to be factored in during negotiations between the parties on the sale price and the closing date of a particular contract.

As there are a number of LPT issues to be considered when buying or selling a house, I am advised that detailed guidance on LPT issues arising in the context of the sale or transfer of a residential property was prepared by the Revenue Commissioners in consultation with the Law Society and is available since last August on the Revenue website at and on the Law Society’s website.

The liability date for 2014 of 1 November 2013 is settled, has been approved by the Oireachtas in passing the LPT legislation and I have no plans to change the law in question. Since the 2014 liability date of 1 November 2013 is provided for in the legislation, any owner selling their residential property between 2 November and 31 December 2013 cannot therefore appeal their liability for LPT on the property for 2014.

Róisín Shortall (Dublin North West, Independent)
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71. To ask the Minister for Finance the reason a person (details supplied) in Dublin 9 received a local property tax letter addressed to their deceased spouse for a property their spouse did not own; and if he will make a statement on the matter. [52413/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that a key aspect of the work it has undertaken in connection with the administration of Local Property Tax (LPT) has been the development of a register of residential properties in the State. The process involved consolidating data for approximately two million records, some of which were difficult to match because of variations in addresses and names and reference numbers held by different agencies. In a small number of cases, individuals and properties were referenced and matched incorrectly. In regard to the specific case mentioned by the Deputy, the correct owner of the ‘second’ property paid the 2013 LPT liability but did so without filing the LPT 1 Return.

Unfortunately the PPS number quoted by the property owner when making the payment was similar to the number previously used by the deceased spouse of the person in question. For that reason Revenue inadvertently associated the payment and property with the deceased spouse.

Revenue has assured me that it has now corrected the details in respect of both properties on the Property Register. Revenue would also like to apologise to the person in question for any stress or upset caused.

Róisín Shortall (Dublin North West, Independent)
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72. To ask the Minister for Finance the reason payment for a persons 2013 local property tax liability (details supplied) in Dublin 11 was only taken for this persons primary home; if the Revenue Commissioners will arrange to have the reminder of this persons 2013 liability withdrawn; if this person will now owe any penalty fees; and if he will make a statement on the matter. [52414/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that owners of more than one property are obliged to meet their Local Property Tax (LPT) filing and payment obligations via Revenue’s online system. Revenue has also advised me that all multiple property owners were issued with a single LPT 1 Return for 2013 in respect of all properties linked to them. Access to the various linked properties ‘covered’ by the Return is possible through the Property ID and PIN numbers which were provided as part of the LPT Return. In the case raised by the Deputy, Revenue has informed me that the person filed his 2013 return in respect of one property and paid the liability on that property via Single Debit Authority. The payment was subsequently deducted from his bank account by Revenue on 1 July 2013 in line with his instruction.

However, the person neglected to either file or pay in respect of his second property at that time, but subsequently met his obligations in November 2013 on foot of a reminder letter from Revenue. The person has also met his obligations for 2014 in respect of both properties and is fully compliant at this point.

Revenue has confirmed to me that because the person is now fully compliant with his LPT obligations in respect of both properties for 2013 and 2014 it does not intend to levy any penalties against him in respect of the late filing and payment of the second property for 2013.