John Halligan (Waterford, Independent)
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67. To ask the Minister for Finance if the Catholic Church is exempt from paying property tax as it is a registered charity which results in an estimated loss to the State of in the region of €1.5 million per year; and if he will make a statement on the matter. [42654/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that in accordance with Section 11 of the Finance (Local Property Tax) Act 2012 (as amended) charitable organisations are liable to pay Local Property Tax (LPT) in the same way as any other residential property owner, unless an exemption can be claimed. 

The LPT legislation provides for a number of exemptions from the tax, two of which would be of particular relevance to charitable bodies. Under sections 7 and 7A of the Act an exemption may be provided for properties owned by a charitable body or trust that has been established solely for charitable purposes and that has been granted charitable status by Revenue. To qualify for the exemption under section 7, the property must be used solely or primarily to provide special needs accommodation to persons who by reason of old age, physical or mental disability or other cause require special accommodation and support to enable them to live in the community. To qualify for the exemption under section 7A, the property must be used for the sole purpose of providing residential accommodation in connection with the facilitation of recreational activities. Furthermore, the facilitation of recreational activities must arise in the course of the actual carrying out of a primary purpose of the charity concerned.

Details of these and all other exemptions from LPT are available on the Revenue website .