Dáil Éireann Debate, Wednesday - 16 January 2013
84. Deputy Michael Healy-Rae asked the Minister for Finance the position regarding property tax in respect of a building (details supplied) in County Kerry; and if he will make a statement on the matter. [57802/12]
View answerI am informed by the Revenue Commissioners that it would not be appropriate to give a definitive reply based on the information supplied by the Deputy. However, section 7 of the Finance (Local Property Tax) Act 2012 provides that exemption from the Local Property Tax will be available to a public body or to other bodies that have been granted a charitable tax exemption from Revenue, where the properties in question are used for people with special accommodation needs. Special accommodation needs refers to the provision of housing and support for people who have a particular need in addition to a housing need to enable them to live in the community. This includes the elderly, people with disabilities, people who have been homeless and victims of domestic violence.
