Dessie Ellis (Dublin North West, Sinn Fein)
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111. To ask the Minister for Finance the position regarding temporary exemption from the local property tax in respect of a person (details supplied) in County Dublin; and if he will make a statement on the matter. [16319/15]

Michael Noonan (Limerick City, Fine Gael)
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I have previously dealt with this particular case in Parliamentary Question 12948 of 2015.

As previously stated, Revenue has an obligation to act in accordance with section 10A of the Finance (Local Property Tax) Act 2012 (as amended) which requires that a Local Property Tax (LPT) exemption can only apply to properties that have been certified under Regulations made by the Minister for the Environment, Community and Local Government as having 'significant pyritic damage' (S.I. No. 147 of 2013). This is the only type of certification that is relevant and Revenue has no discretion in regard to the requirement to produce it as proof of the existence of the appropriate levels of pyrite damage.

These requirements may change in the future on foot of a review that is currently under way in regard to the statutory requirement for certification of pyrite damage as part of the exemption criteria.

I also previously advised that property owners who cannot benefit from a pyrite related exemption should take account of pyrite on the market value of their properties for the purpose of calculating their appropriate LPT Valuation Band.

In regard to the specific case in question, Revenue has advised me that there have been ongoing discussions between the person in question and the LPT team and that agreement has been reached in regard to the correct Valuation Band for the person's property having due regard to the pyrite issue. The person's record has now been adjusted to reflect the reduced Valuation Band

Revenue has also confirmed that debt collection/enforcement action has been delayed to allow the person fully consider the various payment options that are available to him to meet the reduced liability.

Finally, I am assured that the person is fully satisfied with the outcome of his discussions with the LPT team.