Michael McGrath (Cork South Central, Fianna Fail)
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66. To ask the Minister for Finance his views on concerns regarding the postponing of the planned revaluation of properties for purposes of the local property tax; the basis under which this postponement is based; and if he will make a statement on the matter. [42250/15]

Michael Noonan (Limerick City, Fine Gael)
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In my Budget 2016 statement I announced that I would be making a proposal to Government to postpone the revaluation date for the Local Property Tax from 2016 to 2019.  Legislation to give effect to this announcement is currently being prepared and I hope to introduce it to the Houses of the Oireachtas shortly. I am aware of commentary that the deferral of the revaluation date to 2019 could in some way leave the LPT system open to constitutional challenge. As with all legislative provisions, the Office of the Attorney General will advise on any legal issues that may arise in the drafting of the legislation.