Michael McGrath (Cork South Central, Fianna Fail)
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79. To ask the Minister for Finance the number of unfinished housing estates approved for exemption from the local property tax in 2014 and to date in 2015; the approximate revenue foregone as a result; and if he will make a statement on the matter. [24370/15]

Michael Noonan (Limerick City, Fine Gael)
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Section 10 of the Finance (Local Property Tax) Act 2012 (as amended) provides for a number of exemptions from Local Property Tax (LPT).  These exemptions include any unfinished housing estates or portions of unfinished housing estates, which are prescribed (as unfinished) by the Minister for the Environment, Community and Local Government in Statutory Instrument (SI) No. 91 of 2013. The 'prescribed list', which was published in March 2013, can be viewed at.Only properties included on the list are entitled to the exemption.

I am advised by the Revenue Commissioners that statistics relating to Local Property Tax (LPT) can be found on the statistics webpage of the Revenue website at .Specifically, LPT data are available at , including the number of properties in each exemption category. These figures are for 2013 through to 2015 (to April) and updates to this information will be provided in due course.

The total cost of LPT exemptions is estimated to at €12m for 2014 (the most recent year for which complete figures are available). A breakdown of this cost by local authority is available at the above cited webpage. However, a breakdown of the cost of individual exemption types is not available.