Stephen Donnelly (Wicklow, Independent)
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148. To ask the Minister for Finance the number of buildings that the Revenue Commissioners has classed as inhabitable for local property tax purposes; and if he will make a statement on the matter. [35333/14]

Michael Noonan (Limerick City, Fine Gael)
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For Local Property Tax 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.  I am informed by the Revenue Commissioners that the number of residential properties on the Local Property Tax (LPT) register is in the order of 1.95 million. Based on returns filed to date, about 1.85 milliom properties are liable for LPT.  This reflects the compliance rate of 95% achieved for 2013.

Additional LPT statistics are available on the Commissioners' website at: Local Property Tax StatisticsI am further advised by the Commissioners that they intend to publish updated compliance statistics in due course.

If the Deputy is seeking statistics in respect of uninhabitable properties, I am advised by the Commissioners that these properties are not liable for LPT since they do not meet the criteria of being "used or suitable for use as a dwelling". The Commissioners have also confirmed that as LPT is a self-assessed tax, it is a matter for a property owner to determine whether their property comes within the definition of a liable property.  Where a property is regarded as uninhabitable and thereby not liable to LPT, the owner is not required to file an LPT Return in respect of that property.  Consequently, the Commissioners advise that they are not in a position to provide statistics on uninhabitable properties in the State.

I am further advised that a property that was not liable to LPT on 1 May 2013 on the basis that it was uninhabitable will not be liable to LPT for the years 2013 to 2016.  If such a property were to be refurbished to make it suitable for use as a dwelling by 1 November 2016 then it will be liable to LPT for 2017 and subsequent years.