Clare Daly (Dublin North, United Left)
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50. To ask the Minister for Finance the number of property tax exemptions approved for home owners affected by pyrite; the number of applications made; and his views on simplifying the procedure for staff and home owners. [30540/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that claims for an exemption from Local Property Tax (LPT) due to significant pyrite damage are made on a self-assessment basis by property owners and, in common with other aspects of LPT, these claims are accepted by Revenue at face value. To date the Commissioners have received about 1,200 claims under the pyrite exemption category.

As I previously advised the House in my reply to Question number 43 on 19 June 2014, as required by Regulations issued by the Department of Environment, Community & Local Government, to be eligible for the pyrite exemption, a liable person must obtain a certificate from a competent person, such as an engineer or a geologist, confirming the presence of significant pyritic damage. The exemption should not be claimed until the relevant certificate has been issued in respect of the residential property concerned. 

The Commissioners have confirmed that claims for exemption may be reviewed and where necessary the Commissioners will seek a copy of the certificate to verify the validity of the claim. The Commissioners have informed me that they have begun their review process and have requested a copy of the certificate confirming the presence of significant pyritic damage from a number of property owners in support of their pyrite exemption claim.