asked the Minister for Finance if he will arrange for a demand for residential property tax to be withdrawn from a person (details supplied) in Dublin 6 who has now received a threatening demand and who previously was told that no liability arose and on whose behalf Deputy Gay Mitchell has had correspondence with the Revenue Commissioners.
Written Answers. - Residential Property Tax.
54.
I have been advised by the Revenue Commissioners that, for residential property tax purposes, the person is an assessable person who has been exempted from the tax arising on the valuation dates in 1983 and 1984 on the grounds that the household income exemption limit relating to those years was not exceeded. A reminder was recently sent to the person asking her to complete a return for the valuation date in 1985. She may also claim exemption from the tax on this return if the household income for the year ended 5 April 1985, did not exceed the household income exemption limit of £23,395 applying on that date. Residential property tax is an annual tax on the net market value of relevant residential property, and the question of liability has to be considered each year in respect of the ownership of such property.