Mary Lou McDonald (Dublin Central, Sinn Fein)
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162. To ask the Minister for Finance the percentage of the local property tax revenue the Revenue Commissioners retain and the percentage passed on to the local authorities, if a property is in arrears, the percentage of the local property tax, including arrears and penalties when collected, that the Revenue Commissioners retain, and the percentage passed on to the local authorities. [45352/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that all Local Property Tax collected by Revenue, including arrears, interest and penalties is remitted by Revenue to the Central Fund.

Section 157 of the Finance (Local Property Tax Act) 2012 provides that the Minister for Finance shall, commencing in the year 2014, pay into the Local Government Fund an amount equivalent to the Local Property Tax (including interest paid thereupon) paid into the Central Fund that year.

Details of proposed expenditure from the Local Government Fund are set out in the Revised Estimates Volume for Public Services as published annually  by the Department of Public Expenditure and Reform. In accordance with decisions taken by Government, Local Property Tax (LPT)  proceeds are used to fund programmes and services provided by local authorities.

The LPT allocations to individual local authorities amounting to €459m for 2015 and €453m for 2016 are published on the website of the Department of the Environment, Community and Local Government at the following link .

I am advised by the Revenue Commissioners that statistics relating to Local Property Tax (LPT) can be found on the statistics webpage of the Revenue website at .

Specifically, LPT information including LPT collected by Local Authorities, is available at .