Written answers
Tuesday, 20 November 2018
Department of Finance
Property Tax Exemptions
Noel Grealish (Galway West, Independent)
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174. To ask the Minister for Finance if a property is liable for local property tax when commercial rates have been paid on the property (details supplied); and if he will make a statement on the matter. [47908/18]
Paschal Donohoe (Dublin Central, Fine Gael)
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Local Property Tax (LPT) is a self-assessed tax that is chargeable on a building, or a part of a building, that is in use, or suitable for use, as a domestic dwelling. In situations where a property is used for both commercial and residential purposes, LPT is chargeable on the latter (residential) portion only.
However, properties with a residential element that are fully subject to commercial rates may be exempt from LPT. Where such conditions exist, Revenue will apply the exemption once confirmation is provided by the relevant Local Authority that the entire building is subject to commercial rates and that no allowance has been made for any residential portion.
Revenue has advised me that it is not possible to confirm entitlement to the exemption in the specific case to which the Deputy is referring from the information provided. If the Deputy wishes to provide the actual address of the property in question, Revenue will be happy to investigate the matter further and revert as quickly as possible.
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