Dáil Éireann Debate, Thursday - 16 February 2023
196. Deputy Colm Burke asked the Minister for Finance the criteria under which residents are required to pay local property tax where the estate in which they live has not been taken in charge by the local authority for a period of over ten years despite repeated requests by residents; and if he will make a statement on the matter. [7792/23]
View answerOn 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. However, I am informed by the Department of Housing, Local Government and Heritage that under section 180 (1) of the Planning and Development Act 2000 (as amended), a planning authority is obliged to initiate taking in charge procedures where requested by either the developer or by the majority of owners of the dwellings within 6 months of being requested. However, this is subject to the development being completed to the satisfaction of the authority and in accordance with the permission and any conditions.
Section 180 provides that in relation to estates which have not have been completed to the satisfaction of the planning authority and enforcement proceedings have not been commenced within the relevant period, the planning authority must, if requested to do so by the majority of the owners of the houses, initiate the procedures set out in section 11 of the Roads Act for the taking in charge of an estate.
I further understand that section 180 was amended in the Planning and Development Act (Amendment) 2010 to provide that a planning authority at its absolute discretion under section 180(2A), may take in charge an unfinished estate at any time after the expiration of the planning permission in situations where enforcement actions have failed or the planning authority has not taken enforcement action (for example, where it considered such action would be futile). Planning authorities are now specifically empowered to take in charge part of an estate, or some but not all of the facilities in an estate.
Ultimately, the Department of Housing advise that progression of individual developments through the taking-in-charge process is a matter for the relevant housing developer, the residents in such developments and the relevant local authorities, following the procedures set out in section 180 of the Act.
