Michael Healy-Rae (Kerry, Independent)
Link to this: Individually | In context | Oireachtas source

72. To ask the Minister for Finance the status of local property tax for a person (details supplied); and if he will make a statement on the matter. [18821/16]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The Finance (Local Property Tax) Act 2012 does not provide for any exemption from LPT in the circumstances outlined by the Deputy.

However, Part 12 of the LPT Act provides for deferral and partial deferral (50%) options that can apply to liable property owners under certain conditions including, income level, hardship, personal insolvency arrangements and where a personal representative is in place on behalf of a deceased person. The deferred tax remains as a charge on the property and must be paid before a sale or transfer can be completed.  Interest is charged on the deferred amount at a rate of 4% per annum and the duration of the relief normally coincides with the valuation period (1 May 2013 to 31 October 2019).

Revenue has advised me that it made direct contact with the person in question on foot of the Deputy's Question to offer advice in regard to the general operation of LPT and in particular to explain how the deferral system operates. The person opted to defer her liabilities on foot of her income level and the Revenue official assisted her in completing the necessary updates to her LPT account. The person was also provided with a direct telephone contact number in case she has any further queries or concerns.