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Property Taxation Application

Dáil Éireann Debate, Tuesday - 11 December 2012

Tuesday, 11 December 2012

Questions (309)

Robert Troy

Question:

309. Deputy Robert Troy asked the Minister for the Environment, Community and Local Government if he will ensure that an estate (details supplied) in County Westmeath falls under the correct category 3 or 4 when considering estates to be exempt from the property tax. The estate came under category 1 when the areas for exemption were calculated for payment of household charge, even though it is an estate that is clearly unfinished and unsafe; if he will ensure that this estate is correctly labelled and granted an exemption from this pending tax. [55631/12]

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Written answers

As part of the process of preparing the National Housing Development Survey 2011, published by my Department in October 2011, local authorities provided details of all unfinished housing developments in their areas. Unfinished housing developments were divided into four categories as follows:

Category one, where the development is still being actively completed by the developer, or where no serious public safety issues exist;

Category two, where a receiver has been appointed;

Category three, where a receiver has not been appointed and the developer is still in place but effectively inactive; and

Category four, where the development has been effectively abandoned and is posing serious problems for residents.

Other relevant factors for the purposes of the categorisation process included, inter alia :

the state of completion of roads, footpaths, public lighting, piped water and sewerage facilities and open spaces or similar amenities within the development;

the extent to which the development complies with the terms of applicable planning permission;

the extent to which it complies with the provisions of the Building Control Acts 1990 and 2007;

the provisions of the Local Government (Sanitary Services) Act 1964 as they pertain to dangerous places and dangerous structures within the meaning of the Act;

the extent to which facilities within the development have been taken in charge by the local authority concerned; and

where there is an agreement regarding the maintenance of such facilities, the extent to which this agreement has been complied with.

This categorisation formed the basis for the list of those unfinished developments eligible for a waiver on the annual household charge. Only households in developments in categories three and four are eligible for the waiver from payment of the household charge. The list of developments in which households are eligible for the waiver in 2012 is set out under the Local Government (Household Charge) Regulations 2012.

In the context of Budget 2013, the Government announced the introduction of a local property tax which will replace the annual household charge. It was also decided that certain exemptions will apply; a prescribed list of unfinished estates, subject to certain criteria and identified as part of the National Housing Development Survey 2012, which will be exempted from the property tax for 2013 in accordance with the Finance (Local Property Tax) Bill 2012, will be prepared.

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