Róisín Shortall (Dublin North West, Independent)
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607. To ask the Minister for Environment, Community and Local Government with reference to the local property tax exemption for residential properties that have been certified as having significant pyritic damage, if the cost of obtaining such certification can be recouped by homeowners, through his Department or through the pyrite remediation scheme. [24957/15]

Róisín Shortall (Dublin North West, Independent)
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608. To ask the Minister for Environment, Community and Local Government the reason the Revenue Commissioners require homes included in the pyrite remediation scheme (details supplied) to provide independent certification of pyritic damage when applying for an exemption from local property tax. [24958/15]

Paudie Coffey (Waterford, Fine Gael)
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I propose to take Questions Nos. 607 and 608 together.

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 (LPT) for residential properties that have been certified as having “significant pyritic damage”.

To avail of the exemption, the Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013 require that a liable person be in a position to demonstrate ‘significant pyritic damage’ to his/her property, i.e. the property must –

(a) have a Damage Condition Rating of 2 or a Damage Condition Rating of 1 (with progression) established on foot of a Building Condition Assessment carried out by a competent person under and in accordance with I.S. 398 -1:2013 Reactive pyrite in sub-floor hardcore material – Part 1: Testing and Categorisation Protocol, and

(b) have sub-floor hardcore material classified, by the appropriate competent person(s), as susceptible to significant or limited expansion, established on foot of testing the sub-floor hardcore material.

In addition, having particular regard to the costs associated with testing, my Department is engaging with the Department of Finance in order to explore possible alternatives to the requirement for testing. In this context, my colleague, the Minister for Finance, has initiated a review of the operation of the LPT. I understand that the review will primarily have regard to recent residential property price developments, the overall yield from LPT and the desirability of achieving relative stability in LPT payments. The review will also address a number of issues which have arisen in relation to the efficient and effective administration of the LPT, among which is likely to be the matter of the operation of the pyrite exemption provisions. Further discussions in this matter will take place in due course between my Department and the Department of Finance.