Pearse Doherty (Donegal, Sinn Fein)
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62. To ask the Minister for Finance if a waiving of local property tax liabilities in respect of properties in which defective block work that is not pyrite has been identified is being considered; if so, when such a scheme will be introduced; and if he will make a statement on the matter. [18420/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The legislation governing the administration of Local Property Tax (LPT) provides for a limited number of exemptions from LPT. There is no specific exemption for properties affected in the way described in the Deputy’s question and there are no plans to introduce such an exemption.

LPT operates on a self-assessment basis and it is a matter for the property owner in the first instance to calculate the tax due based on his or her assessment of the market value of the property. When making an assessment, issues such as those described by the Deputy may be one of the factors that a property owner should take into account in valuing their property.