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Property Taxation Application

Dáil Éireann Debate, Tuesday - 29 January 2013

Tuesday, 29 January 2013

Questions (216, 217)

Dara Calleary

Question:

216. Deputy Dara Calleary asked the Minister for Finance the position regarding local authority housing tenants and the property tax, that is, whether they are individually liable or whether the local authority corporately liable and in the case of the liability accruing to the local authority will this be passed on to the tenant; the guidance he has issue on same; and if he will make a statement on the matter. [4383/13]

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Dara Calleary

Question:

217. Deputy Dara Calleary asked the Minister for Finance the position regarding voluntary housing associations or companies housing tenants and the property tax, that is, whether they are liable or is the housing association/company liable and in the case of the liability accruing to the association/company will this be passed on to the tenant; the guidance he has issued to the companies on this matter; and if he will make a statement on the matter. [4384/13]

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Written answers

I propose to take Questions Nos. 216 and 217 together.

In accordance with Section 11 of the Finance (Local Property Tax) Act 2012, local authorities will be liable to pay the Local Property Tax (LPT) in the same way as any other residential property owner, unless the properties are used to accommodate people with special housing needs. Special housing needs refers to the provision of housing and support for people who have a particular need in addition to a general 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. Where local authority owned properties are not exempted from LPT, it will be a matter for the local authorities themselves whether they will pass on the LPT liability to their tenants in the form of an increase in rent or whether they will absorb the liability without recourse to their tenants. A voluntary housing association will be similarly liable for LPT on any residential properties that it owns unless the properties are used to accommodate people with special housing needs, provided the housing association operates as a charity and has been granted a tax exemption by the Revenue Commissioners.

I am informed by the Revenue Commissioners that they are currently liaising with the Department of the Environment, Community and Local Government and with the voluntary social housing sector to establish how local authorities and voluntary housing associations, respectively, will provide the Revenue Commissioners with information in relation to their LPT liability and the timing and manner of the payment of this liability.

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