Written answers
Monday, 11 September 2017
Department of Finance
Property Tax Exemptions
Barry Cowen (Offaly, Fianna Fail)
Link to this: Individually | In context | Oireachtas source
182. To ask the Minister for Finance the number of local property tax exemptions in each local authority; and the reason for each exemption for 2016, and to date in 2017, in tabular form. [38123/17]
Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source
I am informed by Revenue that the number of Local Property Tax (LPT) exemptions in each Local Authority is as outlined in the table below for the 2016 liability year. Data for 2017 is at present highly provisional and stable figures will not be available until year end. The rational for each exemption and the eligibility criteria is documented at
http://www.revenue.ie/en/property/local-property-tax/index.aspx.
Number of LPT Exemptions for 2016 by Local Authority
| Property purchased as a home in 2013 | New and previously unused between 1/1/2013 - 31/10/2019 | Long-term illness | Charity/Public Body owned for special needs | Unsold by builder/developer | Residence of a severely incapacitated individual | Fully subject to Commercial rates | Charitable recreational activities | |
|---|---|---|---|---|---|---|---|---|
| Carlow | 109 | 79 | 70 | 95 | 174 | 21 | 23 | <10 |
| Cavan | 145 | 103 | 109 | 189 | 247 | 32 | 46 | <10 |
| Clare | 211 | 128 | 209 | 215 | 350 | 64 | 59 | <10 |
| Cork City | 274 | 99 | 286 | 422 | 257 | 40 | 59 | <10 |
| Cork County | 974 | 491 | 622 | 1,002 | 937 | 147 | 248 | 21 |
| Donegal | 198 | 172 | 214 | 354 | 281 | 65 | 68 | <10 |
| Dublin City | 1,768 | 481 | 999 | 2,125 | 870 | 216 | 338 | 38 |
| Dun Laoghaire Rathdown | 975 | 387 | 326 | 252 | 244 | 67 | 60 | 12 |
| Fingal | 923 | 349 | 155 | 257 | 191 | 88 | 57 | <10 |
| Galway City | 170 | 47 | 74 | 113 | 29 | 23 | 32 | <10 |
| Galway County | 386 | 237 | 294 | 346 | 265 | 53 | 102 | 12 |
| Kerry | 247 | 178 | 319 | 324 | 275 | 59 | 133 | <10 |
| Kildare | 553 | 243 | 161 | 255 | 166 | 78 | 54 | 20 |
| Kilkenny | 167 | 75 | 133 | 335 | 85 | 39 | 60 | <10 |
| Laois | 143 | 76 | 105 | 157 | 140 | 31 | 20 | <10 |
| Leitrim | 106 | 49 | 92 | 70 | 202 | 12 | 12 | <10 |
| Limerick City and County | 316 | 153 | 339 | 705 | 179 | 95 | 89 | 10 |
| Longford | 88 | 55 | 82 | 96 | 54 | 12 | 23 | <10 |
| Louth | 255 | 113 | 184 | 222 | 137 | 52 | 57 | <10 |
| Mayo | 236 | 163 | 281 | 408 | 208 | 43 | 80 | 18 |
| Meath | 401 | 165 | 167 | 221 | 164 | 77 | 52 | 11 |
| Monaghan | 73 | 58 | 111 | 142 | 118 | 22 | 27 | <10 |
| Offaly | 139 | 54 | 122 | 124 | 133 | 26 | 34 | 10 |
| Roscommon | 188 | 93 | 168 | 86 | 110 | 27 | 31 | <10 |
| Sligo | 136 | 86 | 143 | 209 | 191 | 31 | 39 | <10 |
| South Dublin | 729 | 288 | 213 | 275 | 115 | 107 | 81 | <10 |
| Tipperary | 268 | 151 | 267 | 478 | 185 | 79 | 122 | <10 |
| Waterford City and County | 214 | 102 | 231 | 620 | 124 | 63 | 61 | <10 |
| Westmeath | 160 | 89 | 159 | 89 | 58 | 27 | 46 | <10 |
| Wexford | 327 | 262 | 228 | 231 | 254 | 60 | 72 | <10 |
| Wicklow | 451 | 160 | 201 | 194 | 66 | 66 | 66 | <10 |
| Total | 11,330 | 5,186 | 7,064 | 10,611 | 6,809 | 1,822 | 2,251 | 226 |
table cont.
| Fully subject to Commercial rates | Charitable recreational activities | Nursing homes | Mobile homes | Pyrite damaged | Diplomatic properties | Unfinished Housing Estates | Total | |
|---|---|---|---|---|---|---|---|---|
| Carlow | 23 | <10 | <10 | <10 | 0 | 0 | 73 | 656 |
| Cavan | 46 | <10 | <10 | <10 | 0 | 0 | 71 | 960 |
| Clare | 59 | <10 | <10 | <10 | 0 | 0 | 54 | 1,310 |
| Cork City | 59 | <10 | 11 | <10 | 0 | 0 | <10 | 1,460 |
| Cork County | 248 | 21 | 32 | 21 | 0 | 0 | 289 | 4,784 |
| Donegal | 68 | <10 | <10 | 21 | <10 | 0 | 300 | 1,681 |
| Dublin City | 338 | 38 | 68 | <10 | 102 | <10 | 129 | 7,143 |
| Dun Laoghaire Rathdown | 60 | 12 | 11 | <10 | <10 | <10 | <10 | 2,345 |
| Fingal | 57 | <10 | <10 | 12 | 386 | 0 | <10 | 2,430 |
| Galway City | 32 | <10 | <10 | <10 | 0 | 0 | <10 | 497 |
| Galway County | 102 | 12 | 13 | <10 | 0 | 0 | 57 | 1,774 |
| Kerry | 133 | <10 | <10 | <10 | 0 | 0 | 240 | 1,795 |
| Kildare | 54 | 20 | <10 | <10 | 46 | 0 | 178 | 1,765 |
| Kilkenny | 60 | <10 | <10 | <10 | 0 | 0 | 11 | 911 |
| Laois | 20 | <10 | <10 | <10 | 0 | 0 | 58 | 743 |
| Leitrim | 12 | <10 | <10 | <10 | 0 | 0 | 71 | 620 |
| Limerick City and County | 89 | 10 | <10 | <10 | 0 | 0 | 34 | 1,943 |
| Longford | 23 | <10 | <10 | <10 | <10 | 0 | 209 | 628 |
| Louth | 57 | <10 | <10 | <10 | 0 | 0 | 114 | 1,144 |
| Mayo | 80 | 18 | <10 | <10 | 0 | 0 | 25 | 1,475 |
| Meath | 52 | 11 | <10 | 51 | 118 | 0 | 62 | 1,495 |
| Monaghan | 27 | <10 | <10 | <10 | 0 | 0 | 23 | 581 |
| Offaly | 34 | 10 | <10 | 12 | <10 | 0 | <10 | 670 |
| Roscommon | 31 | <10 | 10 | <10 | 0 | 0 | 99 | 818 |
| Sligo | 39 | <10 | <10 | <10 | 0 | 0 | 149 | 993 |
| South Dublin | 81 | <10 | <10 | <10 | <10 | 0 | 14 | 1,845 |
| Tipperary | 122 | <10 | <10 | <10 | 0 | 0 | 292 | 1,857 |
| Waterford City and County | 61 | <10 | <10 | <10 | <10 | 0 | 151 | 1,579 |
| Westmeath | 46 | <10 | <10 | <10 | 0 | 0 | 112 | 760 |
| Wexford | 72 | <10 | 10 | 14 | <10 | 0 | 208 | 1,671 |
| Wicklow | 66 | <10 | <10 | 25 | 0 | <10 | 50 | 1,290 |
| Total | 2,251 | 226 | 267 | 287 | 670 | <10 | 3,093 | 49,623 |
No comments