Having clarified the name of the housing estate with the Deputy I can confirm that the housing estate in question is listed in S.I. 1 of 2012 which lists those estates entitled to a waiver from payment of the Household Charge for 2012. A similar exemption from the local property tax will apply for unfinished housing estates as applied for the Household Charge in 2012. The Minister for the Environment, Community and Local Government shall prescribe a list of developments in the State being developments each of which that Minister is satisfied is incomplete to a substantial extent. Such properties will not be regarded as relevant residential properties for the purposes of the local property tax and will not be subject to the local property tax so long as they remain on the list of unfinished housing estates. In prescribing this list the Minister shall have regard to those same circumstances as were considered when compiling the list for the household charge waiver, which were as follows:
-the state of completion of roads, footpaths and public lighting facilities in the development,
-the state of completion of piped water and sewerage facilities within the development,
-the state of completion of open spaces or similar amenities within the development,
-the extent to which the development complies with the terms of any planning permission applicable to it,
-the extent to which the development 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 that Act,
-the extent to which roads, open spaces, car parks, sewers, watermains, drains or other public facilities in the development have been taken in charge by the local authority concerned, and
-where there is an agreement with the local authority concerned relating to the maintenance of roads, open spaces, car parks, sewers, watermains, drains or other public facilities in the development, the extent to which there has been compliance with the conditions for maintenance under the agreement.