Clare Daly (Dublin North, United Left)
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19. To ask the Minister for Finance his views regarding the delay in implementing changes to the local property tax pyrite exemption, which he has acknowledged needs to be addressed the delay which is causing significant stress for homeowners whose properties are worthless in the context that the Revenue Commissioners have been sending letters demanding payment in the past two weeks; and if he will make a statement on the matter. [45948/14]

Michael Noonan (Limerick City, Fine Gael)
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As I previously advised the Deputy in response to Parliamentary Questions Nos. 14 (37016/14) and 31 (37015/14) on 2/10/14 and Parliamentary Question No. 38 (41718/14) of 5/11/2014, officials of my Department, together with officials of the Department of Environment, Community & Local Government, are examining the alternatives other than testing that may be available in order to confirm entitlement to a Local Property Tax (LPT) exemption. 

I expect to make a decision in the matter shortly that will be consistent with the original objectives of the legislation and the report of the Pyrite Panel, and I will communicate my decision to the Deputy immediately it is made.

I am conscious that the issue to which the Deputy refers needs to be addressed. I thank her for bringing this matter to attention again and I want to reassure her, and those homeowners affected, that this issue is receiving attention. 

It is important that any changes that may be made do not go beyond the objectives of providing a temporary exemption for homes with "significant pyritic damage" only. As I have advised on many occasions in the past, a liability to LPT should apply to all owners of residential property with a limited number of exemptions.  Limiting the exemptions available allows the rate of the tax to be kept low for those liable persons who do not qualify for an exemption.

Pending any decisions in relation to the statutory provisions, Revenue has an obligation to act in accordance with section 10A of the Finance (Local Property Tax) Act 2012 (as amended) which requires that an LPT exemption can only apply where the residential property has been assessed and a certificate confirming "significant pyritic damage" has been issued.

In assessing the value of their property for LPT for May 2013 homeowners whose property is affected by pyrite would have factored this into the valuation. In effect, the presence of pyrite in an estate would have had an impact on the valuation of properties in the estate.

As regards correspondence to householders, I am advised by Revenue that as part of its 2015 pay and file campaign for LPT it issued letters in October to just under one million property owners who paid their 2014 LPT charge in a lump sum or who made regular cash payments, asking them to select a payment method for 2015.  These owners, who paid their 2014 LPT in a lump sum, or who made regular cash payments, need to tell Revenue how they will pay their 2015 LPT charge.

Property owners wishing to spread their payments over the course of 2015 were required to confirm their payment method by 25 November 2014. Owners who opt to pay their 2015 LPT in full by cheque, postal order, cash, debit card or credit card should make their payment on or before 7 January 2015. Owners who opt to pay their 2015 LPT by Single Debit Authority should confirm this payment method to Revenue on or before 7 January 2015, however, the payment will not be deducted from their current account until 21 March 2015.