Helen McEntee (Meath East, Fine Gael)
Link to this: Individually | In context | Oireachtas source

218. To ask the Minister for Finance if he will amend the criteria for those seeking an exemption from the property tax due to pyrite in their homes (details supplied); and if he will make a statement on the matter. [5727/15]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The exemption from Local Property Tax (LPT) based on "significant pyritic damage" was comprehensively dealt with in a number of Parliamentary Questions last year, including Questions no. 217 (8212/14) on 18/2/14, no. 121 (19698/14) on 30/4/14, no. 43 (26462/14) on 19/6/14, no. 14 (37016/14) on 2/10/14 and no. 38 (41718/14) on 5/11/2014.

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 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.

Revenue has an obligation to act in accordance with section 10A of the LPT legislation 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.

However, 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 an LPT exemption. 

My officials continue to examine this issue and how it can be resolved satisfactorily. That may necessitate a change in the relevant provisions of the Finance (Local Property Tax) Act 2012 (as amended) and/or the Finance (Local Property Tax) (Pyrite Exemption) Regulations. When I have made my decision I will communicate it to the Deputy immediately. If it is the case that legislative change is required, I will examine with the Revenue Commissioners the possibilities for applying any changes on an administrative basis, in advance of such legislative changes.

I am conscious that the issue to which the Deputy refers needs to be addressed.  I want to reassure her, and homeowners affected, that the situation is receiving attention.