Eoghan Murphy (Dublin South East, Fine Gael)
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56. To ask the Minister for Finance if he will provide a list of all exemptions to the local property tax. [11406/14]

Michael Noonan (Limerick City, Fine Gael)
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Part 2 of the Finance (Local Property Tax) Act 2012 (as amended) outlines the exemptions that are available from Local Property Tax (LPT).  I am advised by the Revenue Commissioners that details of these exemptions were also provided on page 10 of the Guide to LPT, which was issued to all property owners in March/April 2013.  The Deputy may also find the following link from the Revenue website helpful: as it provides additional details of the various exemptions from the tax.