James Lawless (Kildare North, Fianna Fail)
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83. To ask the Minister for Finance to examine a matter (details supplied) regarding local property tax. [13849/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the property in question was remediated from pyrite in April 2009 and on that basis is not entitled to the exemption, which was incorrectly claimed by the person concerned.

Regulations made in 2013 by the Minister for the Environment, Community and Local Government (DECLG Regulations) describe the procedures that must be followed in assessing and testing a property for pyrite damage and in certifying the level of damage. The DECLG Regulations are based on procedures described in an Irish Standard published by the National Standards. The Regulations in question - the Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013 ( S.I. 147/2013) - came into effect on 2 May 2013.

Properties that had been damaged by pyrite but were remediated prior to publication of the DECLG Regulations on 2 May 2013 are not eligible for the LPT exemption.

Revenue has been in contact with the person concerned in regard to the property tax due for  2013, 2014, 2015 and 2016 and is willing to consider a phased payment arrangement if that helps the person concerned to deal with this matter.