Thomas Byrne (Meath East, Fianna Fail)
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133. To ask the Minister for Finance when a person (details supplied) will receive the property tax exemption due to pyrite heave. [6041/16]

Thomas Byrne (Meath East, Fianna Fail)
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143. To ask the Minister for Finance the status of an exemption from property tax for pyrite, including the changes proposed in this regard; and if he will make a statement on the matter. [5698/16]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 133 and 143 together.

I am advised by Revenue that the qualifying criteria in respect of exemption from Local Property Tax (LPT) for properties with 'significant pyritic damage' was modified by the Finance (Local Property Tax) (Amendment) Act 2015.

The Amendment modified the qualifying criteria to include properties where:

1. a certificate of damage has been completed by a competent person as set down in the relevant Regulations or,

2. the property has been accepted into the pyrite remediation scheme operated by the Pyrite Resolution Board or,

3. an insurance company has remediated the property or provided sufficient funds to carry out the remediation or,

4. the person who built the property has remediated it or provided sufficient funds to carry out the remediation.

1. Property owners claiming the exemption under Criteria 1 must provide a certificate to Revenue, which is completed in accordance with I.S. 398-1.2013 as set down by the Minister for the Environment, Community and Local Government. Property owners claiming the exemption under Criteria 2 to 4 must provide appropriate supporting documentation.

1. Revenue has confirmed that updated guidelines in regard to the exemption from LPT on foot of significant pyritic damage are available on its website @and property owners can apply by writing to LPT Branch, PO Box 100, Ennis, Co Clare or by calling the LPT Helpline at 1890 200255. Revenue has also confirmed that it is currently reviewing all applications for the exemption that were previously refused and will contact the relevant property owners in due course in regard to the outcomes or to request additional information as necessary.

1. In regard to the specific case mentioned by the Deputy, Revenue has confirmed that the exemption has been granted to the person in question.