It is not proposed at this point to make amendments to the Finance (Local Property Tax) Bill on Committee Stage but I will give consideration to any constructive suggestions put forward during the debate in the House. As already advised to the Deputy, subject to the enactment of the Bill, in the case of properties which are owned by a social housing body, that body will be the liable person and will be responsible for registration for and payment of the Local Property Tax
Exemption from the Local Property Tax will apply where the property is owned by a charity or a body established by statute, including a local authority, and the property is used solely or primarily to provide special needs accommodation.
Local authority residential properties will be subject to the Local Property Tax, for which the local authority will be liable. The implications for tenants of the application of the tax will be a matter for the relevant local authorities.