Catherine Martin (Dublin Rathdown, Green Party)
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91. To ask the Minister for Finance the situations in which a householder with a house that has pyrite will be given an exemption from property tax; and if he will make a statement on the matter. [37856/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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The pyrite exemption is intended to apply to those properties that have a significant level of pyrite damage. This means that not all properties that are affected by pyrite are eligible for the exemption. Under the relevant legislation, a  property that has been damaged by pyrite is eligible for the LPT exemption where any one of the following conditions is met:

1. A certificate of damage has been completed by a competent person,

2. It has been accepted into the pyrite remediation scheme operated by the Pyrite Resolution Board,

3. An insurance company has remedied it or provided sufficient funds to carry out the remediation, or

4. The builder who built the property has remediated it or provided sufficient funds to carry out the remediation.

Property owners claiming the exemption under 1. above must provide a certificate to Revenue, which is completed in accordance with  I.S. 398-1.2013 as set down by the then Minister for theEnvironment, Community and Local Governmentin Statutory Instrument (SI) No 147 of 2013. Property owners claiming the exemption under 2. to 4.  above must provide appropriate supporting documentation.

Once granted, the exemption becomes applicable from the following 1 November and normally remains in place for a period of six years. The Finance (Local Property tax) Act 2012 (as amended) does not provide entitlement to the exemption for any years previous to a property being accepted as having significant pyritic damage, or in circumstances where the pyritic damage was remediated prior to the introduction of LPT on 1 July 2013.

However, usually the presence of pyrite, whether it has already caused structural damage to a property or has the potential to cause such damage, will have a negative effect on the market value of the property. This may result in a reduced LPT liability for the affected property, depending on the chargeable value that was declared for the property for LPT purposes on the current valuation date of 1 May 2013.

Catherine Martin (Dublin Rathdown, Green Party)
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92. To ask the Minister for Finance the number of householders originally given an exemption from the property tax and-or household charge but that subsequently had the exemption withdrawn retrospectively and were forced to repay the property tax and household charge previously foregone; the amount collected in these retrospective repayments; if he is satisfied that such householders were treated fairly in the application of criteria for the retrospective withdrawal of the exemption; and if he will make a statement on the matter. [37857/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that Local Property Tax (LPT) exemptions are claimed on a self-assessment basis meaning that the onus is on property owners to correctly claim exemptions in accordance with the legislation as set down in the Finance (Local Property Tax) Act 2012 (as amended) (LPT Act).

In respect of the household charge (HHC), this was governed by the Local Government (Household Charge) Act 2011 which provided for certain exemptions and waivers. The criteria for these differed to the exemptions available for LPT. Property owners were obliged to submit claims and HHC waivers/exemptions were granted or refused by the Local Government Management Agency (LGMA) or the relevant Local Authorities. Revenue became responsible for the collection of HHC arrears, with effect from July 2013, but did not take on responsibility for the administration of exemptions or waivers. Data in respect of exemptions/waivers granted/refused is available from the Local Government Management Agency. 

The number of exemptions fluctuate for a variety of reasons, including the receipt of new claims, the termination of existing exemptions or the amendment of claims. The latest statistics up to the end of July 2019, indicate that in excess of 49,100 exemptions are in place (including 1,700 in respect of significant pyrite damage) for the year 2019, broken down as per the following table:

As part of its compliance programme, Revenue carries out ongoing verification checks to ensure the various LPT exemptions are correctly claimed. Revenue is obliged to ensure that all property owners meet their LPT obligations and must make sure that compliant taxpayers are not disadvantaged. An exemption is only withdrawn where it has been claimed incorrectly and the property does not satisfy the specific exemption criteria. 

I am advised by Revenue that it is not possible at this time to state the number of exemptions that have been withdrawn retrospectively as a result of compliance interventions but I will revert to the Deputy with additional statistical information.

As I am sure you'll appreciate taxpayer confidentiality prevents Revenue from providing personal information in each circumstance and as such I cannot comment on the details of individual cases. 

Revenue is aware that the payment of outstanding arrears in certain circumstances could cause financial difficulties and for this reason, has confirmed that it is willing to work with anyone in such a situation, to agree a mutually satisfactory arrangement.