Charlie McConalogue (Donegal North East, Fianna Fail)
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264. To ask the Minister for Finance his plans to exempt those home owners in County Donegal whose houses are affected by Mica from the local property tax; and if he will make a statement on the matter. [26300/15]

Michael Noonan (Limerick City, Fine Gael)
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The legislation governing the administration of Local Property Tax (LPT) provides for a limited number of exemptions from LPT.

There is no specific exemption for properties affected by Mica and there are no plans to introduce such an exemption.

LPT operates on a self-assessment basis and it is a matter for the property owner in the first instance, to calculate the tax due based on his or her assessment of the market value of the property. When making an assessment, issues such as the presence of Mica would be one of the factors that a property owner should take into account in valuing their property.