Jackie Cahill (Tipperary, Fianna Fail)
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107. To ask the Minister for Finance the way in which local property tax is calculated in circumstances in which a residence has a granny flat attached to the main residence; and if he will make a statement on the matter. [37489/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that under the relevant legislation any self-contained dwelling, such as a granny flat, should be treated as a separate residential property that incurs a separate local property tax (LPT) liability. However, Revenue recognises that certain types of dwelling that are an integral part of a larger building may be difficult to value and sell on the open market. Therefore, where the same person owns the entire building, that person is allowed to choose to value the granny flat either as part of the overall building or as a separate residential property. However, where a different person owns the granny flat, it should be valued separately for LPT purposes.