Willie Penrose (Longford-Westmeath, Labour)
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64. To ask the Minister for Finance if a new house which was substantially completed in October 2013, albeit waiting connection to a water supply, is subject to the household charge for 2013 and following years; and if he will make a statement on the matter. [9974/14]

Michael Noonan (Limerick City, Fine Gael)
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As the Household charge has been abolished, I presume the Deputy is referring to Local Property Tax (LPT).

For LPT purposes, a residential property is defined as any building or structure (or part of a building) which is used as, or is suitable for use as, a dwelling. Where a property has not reached the stage of construction where it is suitable for use as a dwelling until after 1 May 2013, it is outside the scope of LPT for the first valuation period of 1 May 2013 to 31 October 2016.

I am advised by the Revenue Commissioners that based on the information supplied by the Deputy to the effect that there is no connection to a water supply in place on 1 May 2013, it would appear as if the property owner will not be liable to pay LPT on the property for the years 2013 to 2016 nor will the owner be required to file an LPT Return for this period.