Dan Neville (Limerick, Fine Gael)
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229. To ask the Minister for Finance his views on a matter (details supplied) regarding a property tax issue; and if he will make a statement on the matter. [5917/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that Section 11 of the Finance Local Property Tax Act 2012 (as amended) sets out the rules for determining the person who is liable for the payment of Local Property Tax (LPT) in relation to a property.

Generally, the owner of the property, with the right of immediate possession, is deemed the person liable for LPT. However if a person, other than the owner, has an exclusive right of residence in a property, the Act provides that that person is the liable person.

The specific case to which the Deputy refers was previously dealt with in Revenue in 2014, when correspondence was received from the owner of the property seeking clarification regarding the liable person.  The owner was advised at that time that he is not liable for LPT in this instance. Revenue's records were adjusted accordingly and the occupier, as the liable person, received a payment reminder for LPT for 2015.Following receipt of the Deputy's Question, direct contact was made by the office of the Collector-General with the occupier of the property, and I am advised that she now understands and accepts that she is the person liable for LPT in respect of the property.