Tuesday, 13 July 2021
Department of Finance
278. To ask the Minister for Finance if homeowners in County Clare who have confirmed cases of pyrite in the structure of their homes are exempt from paying the local property tax; and if he will make a statement on the matter. [37642/21]
I propose to take Questions Nos. 278 and 279 together.
Section 10A of the Finance (Local Property Tax) Act 2012 (as amended) provides for an exemption from the charge to local property tax (LPT) in respect of certain residential properties that have a significant level of pyrite damage. The LPT Act does not restrict the exemption to any particular geographical area so that the exemption is available on a nationwide basis.
Acceptance into the Pyrite Remediation Scheme is a qualifying condition for eligibility for the exemption. However, properties that have not been accepted into this scheme may also be eligible for the exemption where the required level of pyrite damage has been confirmed in a certificate of damage completed by a competent person such as an engineer. This certificate must be completed, and the required tests for pyrite damage carried out, in accordance with I.S. 398-1.2017 (previously I.S. 398-1.2013) as set down in Regulations made by the (then) Minister for the Environment, Community and Local Government - the Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013 (S.I. No 147/2013).
The Deputy’s questions may also refer to the proposed changes to the proposed LPT exemption provided for in the Finance (Local Property Tax) (Amendment) Bill 2021 which is due before the Houses this week. This proposed exemption will apply to homes that have been accepted into the Defective Concrete Blocks Grant Scheme, as provided for by the Dwellings Damaged by the Use of Defective Concrete Blocks in Construction (Remediation) (Financial Assistance) Regulations 2020 (S.I. 25 of 2020). There is no location restriction on the exemption which is open to any property that is eligible for the remediation scheme. The scope of the Regulations is a matter for my colleague the Minister for Housing, Local Government and Heritage.