James Browne (Wexford, Fianna Fail)
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43. To ask the Minister for Finance if he will review the need for registered holiday cottage owners to pay local property tax; and if he will make a statement on the matter. [10794/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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Under the terms of the Finance (Local Property Tax) Act 2012 as amended, a property is liable for Local Property Tax (LPT) if it is a residential property on the valuation date of 1 May 2013. A 'residential property' is any building (or part of a building) which is used as, or is suitable for use as, a dwelling. A property that is not occupied and is suitable for use as a dwelling is still a liable property for LPT.

Section 4 of the Act provides for an exemption from Local Property Tax (LPT) in respect of a residential property that is used wholly as a dwelling and is liable to commercial rates. For example, guest houses that are subject to commercial rates are frequent beneficiaries of this exemption. Whether a property is chargeable to commercial rates is a matter for the relevant local authority. In general, residential properties which are not subject to commercial rates are liable to LPT, and there are no plans to review this matter.