Denis Naughten (Roscommon-South Leitrim, Independent)
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154. To ask the Minister for Finance if there is a mechanism for an older person to revise the value of their property under the local property tax where they inadvertently accepted the Revenue Commissioners' figure which is significantly higher than the actual value of their home; and if he will make a statement on the matter. [1611/14]

Michael Noonan (Limerick City, Fine Gael)
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As I have previously informed the House, most recently in my reply to Question No. 75 (51730/13) on 3 December 2013, the 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 their assessment of the market value of the property. The Revenue Commissioners have confirmed to me that if a liable person has genuinely overpaid the tax through an error or mistake on their part, 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. Evidence could be in the form of recent sales or advertised house prices in the area, professional valuations or house price surveys for the area. Once the relevant documentation is received, the LPT Branch will make direct contact with the person. If the person overpaid the 2013 liability, it will be possible to offset some or all of the overpayment to the 2014 liability, if it is not already paid, or to make a repayment.