Sorca Clarke (Longford-Westmeath, Sinn Fein)
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43. To ask the Minister for Finance the number of properties in which the PPSN of the tenant has been allocated to the property for the purposes of local property tax by county in 2019, 2020 and to date in 2021, in tabular form. [45740/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 11 of the Finance (Local Property Tax) Act 2012 (as amended) sets out the rules used to determine the ‘liable person’ of a residential property for LPT purposes. Generally, the ‘liable person’ is the owner of the residential property on the basis that he or she has the right to immediate possession or is entitled to receive the rent where occupied by a tenant. However, the legislation also provides that a tenant is liable for LPT on a residential property where the lease is for a period of 20 years or more. Local Authorities or Approved Housing Bodies are liable for LPT in cases where a tenant is renting a residential property from them.

When LPT was introduced in 2013 Revenue produced the first residential property register of all properties within the State. As the data to compile the Register was gathered from various sources, a relatively small number of tenants were incorrectly linked as ‘liable persons’ to the properties they were renting. In such circumstances, the tenants were requested to contact Revenue to confirm they were not the ‘liable person’ and to provide details of the landlord. If information regarding the landlord was not available to them, they were requested to provide the details of the person to whom they paid the rent. Once the position of a tenant was confirmed, Revenue amended to Register to reflect the correct ‘liable person’.

I am advised by Revenue that it is not possible to provide the information requested by the Deputy, as there is no requirement for ‘liable persons’ to advise that they are a tenant when meeting their LPT obligations. The only requirement is to confirm that they are the correct ‘liable person’ for the property. If the Deputy is aware of any tenant who is incorrectly linked as the ‘liable person’ to a residential property, she should advise him or her to contact the LPT Helpline at 01-738362 to have the matter reviewed and rectified.