Willie Penrose (Longford-Westmeath, Labour)
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61. To ask the Minister for Finance if there is an exemption for elderly persons over 75 years of age who are in poor health and who suffer from a disability but who have not paid their property tax, where they applied for a disabled person grant to their local authority but where they were refused unless they could show evidence of complying with the property tax scheme; and if he will make a statement on the matter. [9185/16]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by Revenue that while there is no specific exemption from LPT for persons over 75 years of age, Section 10B of the LPT Act provides for a full exemption from LPT for properties occupied by individuals who are permanently and totally incapacitated to such an extent that they are unable to maintain themselves or to earn a living from any kind of work. The exemption only applies where the cost of the adaptation work exceeds 25% of the market value of the property before it was adapted.

Also, Section 15A of the LPT Act provides for a reduction in the market value by one valuation band where the property has been adapted for occupation by a disabled person, where the adaptation has been grant-aided or approved for grant aid by a local authority and where the adaptation increases the market value of the property. The person with the disability must occupy the property as his/her sole or main residence after the adaptation is completed.

The LPT Act also provides for a system of deferral and partial deferral arrangements where there is inability to pay and where certain specified conditions exist. It is important to note that deferral/partial deferral is not an exemption and attaches as a charge on the property until the liability is paid. The deferral/partial deferral option also attracts an annual interest charge of 4%.

Revenue has confirmed that it is aware of the specific case to which the Deputy is referring and has made a number of unsuccessful efforts to contact the person concerned. Once contact is established with the person or the person's representative Revenue will provide all the relevant information and support on the various options available to assist the person to meet his/her LPT obligations.