Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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140. To ask the Minister for Finance if the case of a person (details supplied) will be reviewed; and if he will make a statement on the matter. [51611/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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Local Property Tax (LPT) is payable on the market value of residential properties at 1 May 2013. The 2013 valuation is relevant until the next LPT ‘valuation date’, which is 1 November 2019 and is unaffected by any changes in property prices or any repairs/alterations that take place to the property during this period.

Revenue has confirmed that the person in question filed her statutory LPT Return in 2013 confirming ‘Valuation Band’ 2 (€100k to €150k) in respect of her property and payment has been made by her each year on that basis up to and including 2017.

If the person now considers the 2013 self-assessed valuation to be too high she can apply directly to Revenue’s LPT Branch to have it amended downwards. The application must include supporting evidence setting out why the original valuation is thought to be excessive. The supporting evidence should include:

- copy of a professional valuation at 1 May 2013 or,

- information on property sales for comparable properties in the local area around 1 May 2013, for example from the Residential Property Price Register at or,

- details of advertised house prices for comparable properties in the area around 1 May 2013, for example from www.daft.ieor www.myhome.ieor,

- documented information on any house prices survey in the area reflecting values around 1 May 2013.

Should the person require any further clarification in regard to the required supporting documentation or if she has any other queries she should contact the LPT team at direct telephone number 065 6849081 who will be happy to assist her.