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. It is envisaged that this list will be in line with that used for the purposes of the Household Charge.
I am informed by the Department of the Environment, Community and Local Government that Priory Hall is among the developments listed in S.I. 1 of 2012, and was, accordingly, exempt from the Household Charge on that basis.