James Browne (Wexford, Fianna Fail)
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93. To ask the Minister for Finance his views on social welfare recipients struggling to pay property tax in view of the fact they also pay housing estate management fees; and if he will make a statement on the matter. [11206/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that, for those property owners struggling to pay local property tax (LPT), a wide range of payment options are available to suit individual circumstances and payment of LPT can be partially or fully deferred in certain circumstances. In addition, while not restricted to recipients of social welfare payments, such people may qualify for one of the LPT exemptions.

 LPT can be paid in phased payment arrangements over a year by, for example, direct debit, deduction at source from salary, occupational pensions or certain social welfare payments or at post offices.

People on low income can qualify for a full or partial deferral of LPT in certain circumstances in respect of an owner-occupied property. Those whose estimated gross income is less than €15,000 for a single person, or €25,000 for a couple, during a particular year can apply for full deferral of the LPT charge. Those whose estimated gross income is less than €25,000 for a single person, or €35,000 for a couple, can apply for a deferral of 50% of the LPT charge. In addition, the gross income amounts for certain property owners with an outstanding mortgage can be increased by 80% of the amount of the mortgage interest payments. Where a deferral is in place, the outstanding liability automatically attaches as a charge on the property and must be paid before the property is sold. Annual interest at a rate of 4% is charged on the deferred amount.