Anthony Lawlor (Kildare North, Fine Gael)
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220. To ask the Minister for Finance when he expects to receive a review of the operation of local property tax; when he expects to rectify the anomaly whereby pyrite-affected homeowners are expected under the legislation to pay for expensive core sample testing, completely unnecessarily, in order to avail of their entitlement to the exemption from the tax; his views that such testing is excessive and unnecessary given that the Revenue Commissioners' staff are not trained to interpret either X-ray diffraction or petrographic testing; and if he will make a statement on the matter. [25697/15]

Michael Noonan (Limerick City, Fine Gael)
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The review to which the Deputy refers has regard to a number of issues which have arisen in relation to the administration of the LPT including recent residential property price developments, the overall yield from LPT and the desirability of achieving relative stability in LPT payments and the matter of the operation of the pyrite exemption provisions.  I understand the Review report is presently in the final stages of drafting.  It is intended that the Review be presented to me no later than summer 2015.

Revenue administers applications for exemption from LPT for residential properties that have been certified as having "significant pyritic damage". The property owner is specifically required to support a claim for the exemption by submitting a certificate, to Revenue, issued by a competent person as detailed in I.S. 398; Reactive pyrite in sub-floor hardcore material Part 1: Testing and categorisation protocol, published by the NSAI. As these certificates are issued by competent experts, Revenue has no role in interpreting the tests referred to by the Deputy.

It is important that any changes that may be made do not go beyond the objectives of providing a temporary exemption only for homes with "significant pyritic damage".  Without prejudice to the outcome of the review to which I have referred, the resolution of the matter may necessitate a change in the relevant provisions of the Finance (LPT) Act 2012 (as amended) and/or the Finance (LPT) (Pyrite Exemption) Regulations. If it is the case that legislative change is required, I will consider with the Revenue Commissioners the possibilities for applying them in advance on an administrative basis.