Michael Healy-Rae (Kerry South, Independent)
Link to this: Individually | In context | Oireachtas source

85. To ask the Minister for Finance his views on a matter (details supplied) regarding local property tax (details supplied); and if he will make a statement on the matter. [32568/15]

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

I am advised by Revenue that properties located in 'unfinished' housing estates must be included on 'prescribed lists' that are approved by the Minister for the Environment, Community and Local Government in order to qualify for any exemption or waiver from Local Property Tax (LPT) or Household Charge (HHC).

The 'prescribed lists' can be viewed at , and any alterations to their content are a matter for the Department of the Environment, Community and Local Government rather than for Revenue.  It does not follow that properties that were exempt from the HHC are automatically included in the 'prescribed list' for LPT, as the qualifying criteria for both exemptions are different.

When claiming an exemption from LPT under the 'unfinished estate' category it is very important that property owners ensure their property is included on the 'prescribed list'. It can happen that specific areas or specific individual properties within an unfinished estate are excluded from the 'prescribed list', while others within the estate are included. In such circumstances the onus is on the property owner to check the correct status of the property with the relevant Local Authority. Revenue has no role to play in this regard and is obliged to disallow any exemption where the property in question is not included in the 'prescribed list'.

In regard to the specific cases, Revenue has previously confirmed to both the property owners and to the Deputy that while the estate in question is included in the 'prescribed list' the actual properties in question are not. This prevents Revenue from allowing an exemption from LPT regardless of whether the property owners were previously allowed a waiver/exemption from HHC.

Given the circumstances of the cases, Revenue has again made direct contact with the property owners and explained the required qualifying criteria for exemption from LPT under the 'unfinished estate' category. Revenue also outlined the various payment options that are available to assist them in meeting their liabilities in a manner that best suits their individual circumstances and also discussed the valuation implications for properties in an estate that is partially 'unfinished'.  The Revenue officer also explained both the deferral and partial deferral options that are available for LPT, which may be of assistance to the persons.