Thomas Byrne (Meath East, Fianna Fail)
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294. To ask the Minister for Finance the reason an exemption from property tax for persons (details supplied) was withdrawn. [27948/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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Local Property Tax (LPT) is a self-assessed tax that places the onus on property owners to correctly claim exemptions in accordance with the legislation as set down.

As part of its LPT compliance programme, Revenue carries out ongoing checks to ensure the various exemptions are correctly claimed and must withdraw the relief and collect the outstanding liabilities where they are not properly due.

The persons in question filed the statutory LPT return in 2013 and claimed an exemption from LPT on the basis of pyritic damage to their property. Supporting documentation subsequently confirmed that the property was remediated in 2012, prior to the commencement of LPT and on that basis does not qualify for the exemption. This left Revenue with no option but to withdraw the relief and seek to collect the LPT liabilities for the years 2013 to 2017 inclusive.

Revenue has assured me that it will engage with the persons concerned in identifying a mutually acceptable payment solution that suits their particular circumstances.