Ruth Coppinger (Dublin West, Anti-Austerity Alliance)
Link to this: Individually | In context | Oireachtas source

239. To ask the Minister for Finance the way in which the local property tax, LPT, for a property (details supplied) in Dublin 15 was calculated for the years 2012 to 2017. [10283/17]

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

Local Property Tax (LPT) is a self-assessed tax, which places the onus on the property owner to calculate the tax due based on his or her calculation of the market value of the property.

The person in question filed the statutory LPT return in 2013 confirming the value of the property to be in Valuation Band 2. The person also claimed an exemption from LPT on the basis of pyritic damage to the property. Supporting documentation subsequently confirmed that the property was remediated prior to the commencement of LPT and on that basis did not qualify for the exemption. This left Revenue with no option but to withdraw the exemption and seek to collect the LPT liabilities for the years 2013 to 2017 inclusive.

Based on a Band 2 valuation the total LPT liability in respect of the property now stands at €910. The outstanding amount includes €112 for 2013, €225 for 2014 and €191 for 2015, 2016 and 2017, respectively. The lesser liabilities for 2015, 2016 and 2017 take account of rate reductions by the relevant Local Authority.

Revenue has confirmed that it has already had a number of discussions with the individual concerned in regard to the outstanding liabilities and has assured me that it is happy to work with her to agree a mutually acceptable payment solution.