Michael McGrath
Question:189. Deputy Michael McGrath asked the Minister for Finance if he will address a query (details supplied) regarding the local property tax. [14872/13]
View answerTuesday, 26 March 2013
Questions (189)
Written answers
The enactment of the Finance (Local Property Tax) (Amendment) Act 2013 on 13 March introduced a number of amendments to the original Act, which includes relief for properties adapted for use by disabled persons. I would like to clarify that qualifying for this relief does not confer on the property an exemption from the charge to Local Property Tax. Section 15A of the Finance (Local Property Tax) Act 2012 (as amended) provides for a reduction in the market value of a residential property that has been adapted for occupation by a disabled person where the adaptation has been grant-aided by a local authority. The person with the disability must occupy the property as his or her sole or main residence after the adaptation is completed. The reduction in value is limited to the lesser of the chargeable value attributable to the adaptation work carried out on the property and the maximum grant payable under the relevant local authority scheme. The relief ends on the sale or transfer of a property that has been adapted, unless the person with the disability continues to reside in the property.
I would like to clarify that a person who adapted a home before 2001 is not excluded from this relief. The relief is dependent on local authority grant aid being paid under S.I. 607 of 2001. However, this particular set of regulations covers adaptation work carried out on or after 1 March 1993 and on foot of applications received by a local authority up to 1 November 2007 at which stage S.I. 670 of 2007 came into effect. Thus, all houses which were grant aided in respect of adaptations in the last 20 years or so could potentially qualify for a measure of relief under section 15A.