Willie Penrose (Longford-Westmeath, Labour)
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77. To ask the Minister for Finance the steps he will take to communicate with the Revenue Commissioners to ensure that a person (details supplied) whose house was under construction in 2014 and which has been completed and is fit for habitation is not subject to the local property tax until 2017, which is in accordance with the correspondence furnished upon inquiry in February 2014 by the Revenue Commissioners; and if he will make a statement on the matter. [12436/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the property in question is exempt from Local Property Tax (LPT) until 31 October 2019. The verification check undertaken by Revenue arose on foot of the person in question selecting the incorrect exemption code. On foot of Revenue's check, the person's record was revised to reflect the correct exemption code and the matter was fully resolved.