Paul Kehoe (Wexford, Fine Gael)
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135. To ask the Minister for Finance the reason a person (details supplied) did not remain entitled to a local property tax, LPT, exemption due to an unfinished estate; the reason they were not advised of these changes and liability; and if he will make a statement on the matter. [38303/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that Local Property Tax (LPT) is operated on a self-assessment basis and it is the responsibility of the property owner to file and pay the tax due or ensure that their property is correctly entitled to any exemption before it is claimed.

The Finance (Local Property Tax) Act 2012 (as amended) provides for exemptions for certain properties. Section 10(2) provides that a residential property is not liable to LPT where it is situated in an unfinished housing estate and is contained in a list prescribed by the Minister for the Environment, Community and Local Government. The list is included in the Schedule to the Finance (Local Property Tax) Regulations 2013 (S.I. No. 91 of 2013).

The qualifying conditions are set out in detail on the LPT portal at www.revenue.ie and property owners have been consistently advised to check to ensure that their actual properties are included in the ‘prescribed list’ regardless of their location within an unfinished estate. If they have any doubt about their entitlement to an exemption, they are advised to contact the LPT Helpline.

Revenue conducts ongoing compliance programmes which include the review of LPT exemptions claimed. When the exemption claimed on the property of the person concerned was reviewed by Revenue, it was established that it was incorrectly claimed, as the property was not on the ‘prescribed list’ of exempt properties. A letter was sent by Revenue to the person advising her that she had incorrectly claimed the exemption and that the property was now liable to LPT for all years 2013 to 2018 inclusive (a total of €508). She was also invited to contact Revenue to discuss any aspect of the matter, if she needed.

I have been assured that if the payment of the arrears creates a difficulty for the person concerned, Revenue will be happy to discuss and agree a mutually acceptable phased payment arrangement.