Aindrias Moynihan (Cork North West, Fianna Fail)
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201. To ask the Minister for Finance the consideration being given to include properties with serious subsidence issues for a local property tax exemption, given that properties with pyrite issues are listed for exemption for the tax; and if he will make a statement on the matter. [10050/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Finance (Local Property Tax) Act 2012 (as amended) provides that any property that is in use as, or that is suitable for use as, a dwelling house, is liable to the local property tax (LPT). Therefore, the condition of a property is not relevant where the property is actually occupied as a dwelling house.

Where a property is not occupied and is in such bad condition that it is not suitable for occupation as a dwelling house, it is not liable to LPT. I understand that it is not possible for the Revenue Commissioners to provide a prescriptive set of criteria that a property must meet to be treated as not suitable for occupation as a dwelling house. As LPT is a self-assessment tax it is up to a property owner to assess whether a property is liable or not, and to assess the chargeable value of the property where it is liable. In cases where the property owner assesses a property as non-liable due to its being unsuitable for use as a dwelling or assesses a property at a reduced value because of structural issues, Revenue will consider the facts and circumstances of the particular case.

I have no plans to introduce an exemption along the lines suggested by the Deputy.