Jerry Buttimer (Cork South Central, Fine Gael)
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97. To ask the Minister for Finance regarding local property tax, at what stage of construction does a residential property become liable for local property tax ; if a property that has all external walls built, roof completed, windows installed but internal fit out has not been completed is liable for LPT; and if he will make a statement on the matter. [8547/14]

Michael Noonan (Limerick City, Fine Gael)
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For Local Property Tax (LPT) purposes a residential property is defined in the legislation as any building or structure or part of a building which is used as, or is suitable for use as, a dwelling.

I am advised by the Revenue Commissioners that as LPT is a self-assessed tax it is a matter for the property owner to determine if the property is suitable for use as a dwelling. If the property owner determines that the property is not suitable for use as a dwelling he or she may advise Revenue that the property is not a liable property for LPT purposes. Revenue may seek evidence from the property owner to support this claim.