Catherine Murphy (Kildare North, Social Democrats)
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177. To ask the Minister for Finance further to Parliamentary Questions Nos. 212 to 214, inclusive, of 6 November 2018, the status of deferrals which will take post the review of local property tax, LPT; if the deferral facility will remain an option for persons who are LPT liable; and if he will make a statement on the matter. [48244/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I understand that the Deputy has clarified that her question refers to the status of LPT deferrals that are currently in place post the next LPT revaluation date (01 November 2019) . It is a condition of any deferral that, if a claimant’s circumstances change, Revenue must be notified.  A change of circumstances may result in the deferral being terminated in respect of future LPT. In addition, certain events such as the receipt of money by way of winnings, gifts, inheritances or capital sums of any kind will cause the tax deferred up to that point, including interest, to become immediately payable.

The report of the review of the LPT is currently being finalised in conjunction with the Departments of the Taoiseach, Public Expenditure and Reform, Housing Planning and Local Government, and the Office of the Revenue Commissioners. I will of course consider the conclusions and recommendations of the report when it is presented to me.