Kevin Humphreys (Dublin South East, Labour)
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148. To ask the Minister for Finance if he will provide in tabular form the amount of local property tax collected in each local authority in 2013 for the LPT due in that calendar year; the amount collected to date in 2014 for each local authority; the projected amount for 2014 to be collected in each local authority; and if he will make a statement on the matter. [16578/14]

Kevin Humphreys (Dublin South East, Labour)
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149. To ask the Minister for Finance if the Revenue Commissioners have informed each local authority of the projected amount of local property tax that will be raised in their area in 2014 and 2015 respectively; and if he will make a statement on the matter. [16580/14]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 148 and 149 together.

I am informed by the Revenue Commissioners that compliance data in relation to the Local Property Tax (LPT) is available broken down by city and county councils nationally and the most up to date figures for LPT collected in 2013 and 2014 were published on 18 February 2014 on the Commissioners website at: . The Commissioners have confirmed that by the end of December 2013, €318m had been transferred by Revenue to the Exchequer in respect of LPT.  Of this amount, €242m was in respect of LPT for 2013 and €76m relates to 2014 LPT. By the end of March 2014, a further €214.3m was transferred by Revenue to the Exchequer.

The Deputy may be aware that the deadline for property owners to bring their LPT affairs (including the Household Charge) up to date and avoid interest and penalties was 2 April 2014.  I am advised by the Commissioners that their current priority is processing the large volume of Returns and payments received and they expect to publish more detailed data and analysis in due course.

While the 2014 forecasted yield for LPT is €550 million, the Commissioners advise that it is not possible to state the precise amount of LPT which is expected to be collected for 2014 for each city and county council. A number of factors could affect the outcome, including the continuation of the strong level of voluntary compliance that was achieved in 2013, the impact of Revenue s national compliance programme to follow up with those liable persons who have failed to meet their LPT obligations for 2013 and 2014, and the compliance programme for the collection of arrears of household charge/LPT. 

I am advised that these factors will also, most likely, affect the outcome for 2015.  The Deputy will also be aware that Section 20 of the Finance (Local Property Tax) Act 2012 (as amended) allows elected members of a local authority to pass a formal resolution to vary the basic rate of LPT by up to 15% for their functional area, which may result in a lower or higher LPT rate applying for 2015, with a corresponding impact on the LPT yield for 2015.

The published LPT data for 2013 and 2014 are readily available to all local authorities from the Revenue website. I am advised by the Commissioners that the 2013 statistics could be used as a basis for providing an estimate of the projected amount of LPT to be collected in the local authority area for 2014 and 2015, by doubling the 2013 figure (since a half year charge applied in 2013).

I am further advised that the Revenue Commissioners have had extensive engagement with local authorities over the past eighteen months, both directly with authorities themselves and through a series of meetings with representatives of the City & County Managers Association (CCMA) and its sub-groups.  The Commissioners, I am also informed, are keen to ensure that the process of engagement continues and to provide any assistance to local authorities that they can.