Clare Daly (Dublin North, United Left)
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156. To ask the Minister for Finance the options open to a couple who were denied an income based deferral for the local property tax on the grounds that they did not live in their property, even though their sole income is disability allowance and the property is in negative equity. [37827/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that, without further details of the particular circumstances in this case,  including whether there is rental income, it is difficult to provide a reply to the Deputy.

By way of general information, sections 132 and 133 of the Finance (Local Property Tax) Act 2012 (as amended) provides for a system of deferral arrangements for owner-occupiers based on certain income thresholds. These thresholds can be adjusted upwards by taking into account 80% of any gross mortgage interest payments. A couple whose only income source is a Department of Social Protection (DSP) payment, and who are occupying their property as their sole or main residence, would qualify for deferral. Unfortunately, as the Deputy has stated that the couple are not living in their property, they would not qualify for the normal income based deferral.  The various phased payment options are available to them.

In  the Finance (Local Property Tax) (Amendment) Act 2013 I included a provision in section 13(d) of the Act that allows a deferral of the Local Property Tax (LPT) charge that is not restricted to owner-occupiers.  This deferral option applies where a property owner suffers an unexpected and unavoidable significant financial loss or expense as a result of which they are unable to pay their LPT, or maintain phased payment arrangements, without causing excessive financial hardship.  Full information on applying for this deferral option, and of the conditions involved, is available from the Revenue Commissioners' website at .