Michael McGrath (Cork South Central, Fianna Fail)
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141. To ask the Minister for Finance the number of refunds that have been completed for second-hand home buyers who were incorrectly charged the local property tax in 2013; if the process is completed; and if he will make a statement on the matter. [5390/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the refunds to which the Deputy refers arose as a consequence of the initial interpretation of Section 8 of the Finance (Local Property Tax) Act 2012 (as amended).

As a consequence of the original interpretation of Section 8 of the Act some home owners were charged and paid LPT where they were entitled to benefit from the relief. Once the revised interpretation of Section 8 was confirmed, Revenue carried out a review of properties purchased during 2013 and wrote to individuals who may have been eligible for the relief advising them of their possible entitlement (which depending on the purchase date of the property could apply up to and including 2016). Revenue also outlined how to apply for the relief and for refund of any LPT already paid.  

In total, Revenue reviewed 12,191 potential 'Section 8' cases to establish entitlement to the relief. Exemptions were granted in 4,305 cases (some commencing in 2014/2015 rather than 2013 depending on date of purchase) and refunds issued where the LPT was already paid.  Less than 600 cases have yet to respond to Revenue with the necessary clarifications. 

Revenue has assured me that these outstanding cases will be dealt with as a priority as soon as the required clarifications are received.