Terence Flanagan (Dublin North East, Independent)
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189. To ask the Minister for Finance the position regarding the property tax in respect of a person (details supplied) in Dublin 5; and if he will make a statement on the matter. [45084/14]

Michael Noonan (Limerick City, Fine Gael)
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I note that in the details supplied by the Deputy the individual concerned has asked why there are no concessions for the elderly when paying the Local Property Tax (LPT). 

The Government decided that a liability to the LPT should apply to all owners of residential properties with a limited number of exemptions.  As a matter of Government policy, and in order to keep the rate of the tax low, the Government agreed that reliefs should be targeted at owner occupiers where there is inability to pay the tax. Limiting the exemptions available allows the rate to be kept low for those liable persons who do not qualify for an exemption. While there are no specific concessions for the elderly such as an exemption from, or a reduction in, the charge to LPT, the Finance (Local Property Tax) Act 2012 (as amended) contains certain provisions that may be relevant, depending on the particular circumstances involved.

Section 5 of the LPT legislation provides for an exemption where a property that was previously occupied by a person as their sole or main residence has been vacated by the person for 12 months or more due to long term mental or physical infirmity. An exemption may also apply where the period is less than 12 months, if a doctor is satisfied that the person is unlikely at any stage to return to the property. In both cases, the exemption only applies where the property is not occupied by any other person.

For individuals on low incomes the LPT legislation provides for the possibility of deferring the LPT charge in certain cases. A full deferral of the charge can be claimed where an individual's gross annual income does not exceed €15,000 or €25,000 in the case of a couple. To qualify for a partial deferral of the tax (50%), the property owner's gross annual income must not exceed €25,000 or €35,000 in the case of a couple. A property owner whose only income source is a Department of Social Protection (DSP) payment and who is occupying their property as their sole or main residence would qualify for deferral. In all cases, interest will be charged on LPT amounts deferred at a rate of 4% per annum. I am assured that the application process for deferral and partial deferral is a simple matter and can be done through the online system at or by contacting the LPT Helpline at 1890 200 255.

I am advised by the Revenue Commissioners that where deferral or partial deferral is not applicable, there is a wide range of payment options available to assist property owners in paying their LPT charge in a manner and at a time that best suits their individual circumstances. This includes paying in full in a single payment or making phased payments over the course of 2015.  Phased payments include deduction at source from DSP payments, monthly direct debits from a current account and regular weekly or monthly payments to a payment service provider (An Post, Payzone, PayPoint and Omnivend).

I am also advised by the Revenue Commissioners that full details of the various payment options, including deferral of the tax, are available on the Revenue website at .