Billy Kelleher (Cork North Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

74. To ask the Minister for Finance the number of home owners who have been contacted by the Revenue Commissioners informing them that they do not qualify for an exemption from the local property tax; his plans to simplify the co-ordinates of estates to allow home owners to establish if their homes are exempt; where a genuine error has been made owing to the confusing nature of the information online and the delay in the Revenue Commissioners contacting them, if any allowances or reduction will be provided to home owners; and if he will make a statement on the matter. [22727/15]

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

I am advised by the Revenue Commissioners that in excess of 4,000 exemption claims in respect of Local Property Tax (LPT) have been received under the 'unfinished housing estate' qualifying criteria since the tax was introduced in 2013.

Of these, approximately 1,200 cases have been reviewed to date as part of Revenue's ongoing compliance programme.  Where there was doubt as regards entitlement to the exemption and additional clarification was required to confirm the basis for the claim, Revenue has been in contact with the person concerned. 600 of the applications reviewed have been refused.

As previously advised to the Deputy, properties located in 'unfinished' housing estates must be included on a 'prescribed list' that is approved by the Minister for the Environment, Community and Local Government in order to qualify for an exemption from LPT. Revenue has no input to the compilation of the 'prescribed list' and has no authority to apply the exemption to any cases that are not included.

Any amendments or coordinate simplifications to the 'prescribed list' in the manner suggested by the Deputy are a question for my colleague the Minister for the Environment, Community and Local Government.

Revenue has assured me that no interest or penalties will apply in circumstances where a person incorrectly claimed an exemption from LPT on the genuine assumption that the property in question properly met the 'unfinished housing estate' criteria. However this concession only applies where immediate arrangements, including by phased arrangement, are made to pay the outstanding liability.

If the Deputy has a specific case in mind in the context of his Question, I strongly recommend that he advise the person concerned to immediately engage with Revenue to agree a mutually acceptable payment solution. This will avoid the risk of additional enforcement costs and the stress of dealing with debt collection sanctions. The person concerned can get further advice or assistance by contacting the LPT Helpline at 1890 200 255.