James Lawless (Kildare North, Fianna Fail)
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236. To ask the Minister for Finance if he will examine a case (details supplied) regarding a local property tax demand on a property in an unfinished estate. [41491/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the Local Property Tax (LPT) 'unfinished housing estate' exemption is only available to properties that are located within a housing estate (or part of an estate) that was prescribed as 'unfinished', by the Minister for the Environment, Community and Local Government in Statutory Instrument (SI) No. 91 of 2013.

Before claiming the 'unfinished housing estate' exemption it is very important that property owners ensure their relevant properties are included on the 'prescribed list' and where there are any clarifications required that they contact the appropriate Local Authority. Revenue had no input to the compilation of the 'prescribed list' and is obliged to disallow any exemption where the property is not listed.

The property owner in question did not file an LPT return or submit a claim for exemption in 2013 but subsequently filed a return in 2015 following contact from Revenue. When filing the LPT return the individual claimed the 'unfinished housing estate' exemption even though the estate in which the property is located is not included in the 'prescribed list'. On that basis the property is not entitled to the exemption and the individual  is liable to pay LPT for years 2013 to 2017 inclusive.

Revenue has already advised the individual of the situation and has made them aware of the various payment options including phased payment arrangements that are available to them. If they need any further advice or assistance they should contact the LPT Helpline on 1890 200 255.