Thursday, 12 October 2017
Department of Housing, Planning, and Local Government
Property Tax Exemptions
181. To ask the Minister for Housing, Planning, and Local Government if he will address a matter (details supplied) regarding local property tax exemptions; and if he will make a statement on the matter. [43292/17]
Local Property Tax (LPT) exemptions in respect of certain unfinished housing developments were restricted to those developments listed in the schedule to the Finance (Local Property Tax) Regulations 2013 (S.I. No. 91 of 2013). These developments were identified on the basis of a 2012 survey to identify developments that were in a seriously problematic condition.
On the basis of nationally determined criteria, the housing development identified by the Deputy was not deemed eligible for inclusion in the 2013 list of seriously problematic developments and therefore houses in the development are liable for LPT.
The list of estates in the 2013 Regulations is a subset of the wider cohort of unfinished housing developments which also included developments without occupants and developments with some completion issues but that were not in a seriously problematic condition.
In addition, the specific development referred to was found to be substantially complete in the context of the 2014 National Housing Development Survey conducted jointly between my Department and the local authority and therefore has been removed from the overall Unfinished Housing Developments database.