Bernard Durkan (Kildare North, Fine Gael)
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85. To ask the Minister for Finance if a person (details supplied) qualifies for exemption from local property tax; and if he will make a statement on the matter. [27995/16]

Michael Noonan (Limerick City, Fine Gael)
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The qualifying criteria in respect of the exemption from Local Property Tax (LPT) on foot of significant pyritic damage was modified by the Finance (Local Property Tax) (Amendment) Act 2015.

The modifications were introduced by me on foot of recommendations made by Dr. Don Thornhill following a review of LPT in 2015. The revised criteria includes properties where;

1. a certificate of damage has been completed by a competent person as set down in I.S. 398-1.2013 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.

The 2015 LPT Amendment Act does not provide any entitlement to an exemption from LPT on foot of pyritic damage where the property was remediated prior to the commencement of LPT. 

The person in question claimed the pyrite exemption in 2013 but the supporting documentation that was subsequently provided to Revenue confirmed that the property was remediated in 2012. On that basis the person is not entitled to the relief and Revenue has no choice but to withdraw the exemption in accordance with the law.

However it is accepted that the person incorrectly claimed the pyrite exemption in good faith and Revenue has assured me that it will work with him to agree a mutually acceptable payment arrangement in respect of the arrears that have accumulated.

The Deputy should advise the person to make contact with the LPT team at telephone number 065- 6849292 as soon as possible so that the necessary arrangements can be finalised.