Paschal Donohoe (Dublin Central, Fine Gael)
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Section 10D of the Finance (Local Property Tax) Act 2012 (as amended) provides for a 6-year period of exemption from the charge to Local Property Tax (LPT) for certain properties that have been damaged by the use of defective concrete blocks in their construction. The exemption is available for the year 2022 and each subsequent year.

A residential property that has been damaged as a result of the use of defective concrete blocks in its construction will be eligible for the exemption where at least one of the following qualifying conditions is met: 

1. The property has been confirmed as eligible for a grant under the Defective Concrete Block Scheme,  which currently applies to properties situated in the administrative areas of Donegal County Council and Mayo County Council. 

2. An insurance company has remediated the property or has provided sufficient funds to carry out the remediation.

3. The builder of the property has remediated it or has provided sufficient funds to carry out the remediation.

Where a property is eligible for the exemption on a liability date (i.e. on 1 November in a given year), a claim for the exemption may be made for the 6-year period following that date.  For instance, where a property was eligible for the exemption on 1 November 2021 and a claim was made for the exemption, the exemption will cover the 6-year period 2022 to 2027.  If a qualifying condition is met in June 2024, 1 November 2024 is the liability date for the year 2025 and the claim covers the 6-year period 2025 to 2030.  

I am advised by Revenue that detailed guidance on this exemption has been published and is available on its website.