Pádraig O'Sullivan (Cork North Central, Fianna Fail)
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293. To ask the Minister for Finance if there are local property tax exemptions for persons whose estates are not taken in charge; and if he will make a statement on the matter. [62951/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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On the introduction of  the Local Property Tax (LPT), the Government decided that a liability to the tax should apply to all owners of residential properties with a limited number of exemptions. Limiting the exemptions available allows the rate to be kept low for those liable persons who do not qualify for an exemption.

The proceeds of the LPT are largely used in the general provision and maintenance of infrastructure, services and amenities in a local authority area. Accordingly, residential property owners in estates not yet taken in charge benefit from the expenditure of these proceeds in the same way as the owners of other residential properties in the general locality in terms of the provision of public roads, footpaths, lighting, open spaces, surface water drainage and other public amenities. LPT is accordingly payable, regardless of whether or not an estate has been taken in charge. 

The relevant planning and development matters fall  under the responsibility of my colleague the Minister for Housing, Local Government and Heritage.