Written answers

Thursday, 20 June 2019

Department of Finance

Property Tax Exemptions

Photo of Thomas PringleThomas Pringle (Donegal, Independent)
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65. To ask the Minister for Finance his plans to include property owners affected by mica and registered for the mica redress scheme in the list of properties exempt from the payment of the local property tax as opposed to only accepting acknowledgement of devaluation of properties due to mica; and if he will make a statement on the matter. [25927/19]

Photo of Paschal DonohoePaschal 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 by Mica 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 file an LPT Return, if they have not already done so, and to calculate the tax due based on his or her assessment of the market value of the property as at 1 May 2013. When making an assessment, issues such as the presence of Mica would be one of the factors that a property owner should take into account in valuing their property.

Further information and assistance in regard to valuations is available via the Revenue LPT Helpline on 01-738 36 26.

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