Bernard Durkan (Kildare North, Fine Gael)
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109. To ask the Minister for Finance if residential property tax can be refunded in the case of a person (details supplied); and if he will make a statement on the matter. [41543/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Finance (Local Property Tax) Act 2012 (as amended) specifies that a ‘residential property’ is defined for LPT purposes as ‘any building or structure which is in use as, or is suitable for use as, a dwelling’. The Act also provides that residential property owners are obliged to file LPT returns based on their assessment of the market value of the property on the ‘liability date’ (1 May 2013) or advise Revenue if the property is not liable to LPT.

I am advised by Revenue that the person in question has not filed a statutory LPT return in respect of the property referred to by the Deputy. He has also failed to engage with Revenue on the issue and has not provided any documentary evidence confirming that his property is not liable to LPT. For these reasons it is not possible for Revenue to determine if the person is due any refund of LPT.

If the person feels that his property is not liable to LPT he should contact Revenue at 01 7383626 so that the matter can be clarified.