Jack Wall (Kildare South, Labour)
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478. To ask the Minister for Defence if those living in an housing estate (details supplied) under his charge are subject to the property tax; and if he will make a statement on the matter. [16694/14]

Alan Shatter (Dublin South, Fine Gael)
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The Finance (Local Property Tax) Act, 2012 (the Act) made provision for the introduction of the Local Property Tax (LPT). The tax became first payable in respect of all residential properties within the State in 2013. LPT is payable in accordance with Revenue Self –Assessment procedures. The liability date for the tax was 1 May 2013 in the initial year of assessment and in respect of any other year is 1 November in the preceding year. The person(s) liable for the tax are defined under Part 3 of the Act. On the liability date for 2013, the Department of Defence owned six properties in the housing estate referred to and has since paid the property tax due on those properties. For the 2014 year, the Department is liable for LPT in respect of five properties and the tax due on those properties has been paid by the Department.

The rest of the properties in the housing estate are not owned by the Department and therefore it is not responsible for any LPT return or associated tax payment which may be due by the private owners of these properties.