Catherine Murphy (Kildare North, Independent)
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88. To ask the Minister for Finance if he has received revised information as to the number of housing estates which qualify for an exemption from the local property tax since the introduction of the tax; if he will provide a list of all such estates indicating their location and the nature of their exemption, that is, unfinished, pyrite damage and so on, in each case; and if he will make a statement on the matter. [49084/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the Finance (Local Property Tax) Act 2012 (as amended) ('the Act') makes provision for a number of exemptions from Local Property Tax (LPT).

Section 10(2) of the Finance (Local Property Tax) Act 2012, as amended, provides that a residential property shall not be liable to Local Property Tax (LPT) where it is situated in an unfinished housing estate, where such estate is contained in a list prescribed by the Minister for the Environment, Community and Local Government.  The Minister has prescribed and published this list which is set out in the Schedule to the Finance (Local Property Tax) Regulations 2013 (S.I. No. 91 of 2013).  I stress that the decision as to whether an estate is on the list of unfinished estates is in the ambit of local authorities and the Department of the Environment, Community and Local Government and not in the ambit of the Department of Finance.

The list was published by the Minister for the Environment, Community and Local Government in March 2013 and can be viewed at . Only properties in estates included on the list qualify for exemption.  I have not received any revised information regarding the list of unfinished estates. I am advised by the Revenue Commissioners that up to October 2014, there are 1,200 residential properties on which a claim for significant pyrite damage has been made in respect of LPT 2013 and 2014 and 4,900 properties on which an exemption for unfinished housing estates has been claimed for LPT 2013 and 2014.

I am further advised that there is no list of exempted estates in respect of pyrite.  Section 10A of the Finance (Local Property Tax) Act 2012, as amended, provides for a temporary exemption of at least three consecutive years from the charge to Local Property Tax (LPT) for residential properties that have been certified under Regulations made by the Minister for the Environment, Community and Local Government (S.I. No. 147 of 2013) as having "significant pyritic damage". These Regulations describe the methodology that must be used when a property is being assessed for pyrite damage.To be eligible for the pyrite exemption under these Regulations, a liable person must obtain a certificate from a competent person, such as an engineer or a geologist, confirming the presence of significant pyritic damage.  

As I previously advised the House in response to Parliamentary Questions no. 14 (37016/14) and no. 31 (37015/14) on 2/10/14, and no. 38 (41718/14) of 5/11/2014, officials of my Department, together with officials of the Department of Environment, Community & Local Government, are currently 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.