John Lahart (Dublin South West, Fianna Fail)
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238. To ask the Minister for Finance his plans to lower the local property tax for senior citizens in budget 2019; and if he will make a statement on the matter. [25498/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Earlier this year, I announced a review of the Local Property Tax (LPT). The review included a public consultation process which provided all interested parties and individuals with an opportunity to submit their views on the future of the LPT.

The focus of the review will be on property price developments and it will also examine the outstanding recommendations of the last review of the LPT in 2015. It is expected that the review will be completed at the end of August 2018 and that the report will provide a number of policy choices for consideration.

I would also point out that a system of deferral arrangements is currently available where there is an inability to pay LPT and where specified conditions are met. These conditions are set out at the following address on the Revenue website: ().

There are four separate categories of deferral available:

- Income Threshold;

- Personal Representative of a deceased person;

- Personal insolvency; and,

- Hardship grounds

These deferrals apply to all those liable to LPT where the conditions are met.