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Property Taxation Exemptions

Dáil Éireann Debate, Tuesday - 26 March 2013

Tuesday, 26 March 2013

Questions (369, 396, 397, 398, 402, 403, 404, 405)

Niall Collins

Question:

369. Deputy Niall Collins asked the Minister for the Environment, Community and Local Government if an estate (details supplied) in County Limerick is exempt from the property tax as it is an unfinished development; and if he will make a statement on the matter. [15171/13]

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Martin Heydon

Question:

396. Deputy Martin Heydon asked the Minister for the Environment, Community and Local Government the reason an estate (details supplied) in County Kildare is not included on the exempt unfinished estates list for the purpose of local property tax; and if he will make a statement on the matter. [15337/13]

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Martin Heydon

Question:

397. Deputy Martin Heydon asked the Minister for the Environment, Community and Local Government the reason an estate (details supplied) in County Kildare is not included on the exempt unfinished estates list for the purposes of local property tax; and if he will make a statement on the matter. [15338/13]

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Mattie McGrath

Question:

398. Deputy Mattie McGrath asked the Minister for the Environment, Community and Local Government the criteria that was used when deciding which housing estates were exempt from the local property tax; the category of unfinished housing estates that were included on this list; and if he will make a statement on the matter. [15341/13]

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Martin Heydon

Question:

402. Deputy Martin Heydon asked the Minister for the Environment, Community and Local Government the reason an estate (details supplied) in County Kildare is not included on the exempt unfinished estates list for the purposes of local property tax; and if he will make a statement on the matter. [15364/13]

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Martin Heydon

Question:

403. Deputy Martin Heydon asked the Minister for the Environment, Community and Local Government the reason an estate (details supplied) in County Kildare is not included on the exempt unfinished estates list for the purposes of local property tax; and if he will make a statement on the matter. [15365/13]

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Martin Heydon

Question:

404. Deputy Martin Heydon asked the Minister for the Environment, Community and Local Government the reason an estate (details supplied) in County Kildare is not included on the exempt unfinished estates list for the purposes of local property tax; and if he will make a statement on the matter. [15366/13]

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Sandra McLellan

Question:

405. Deputy Sandra McLellan asked the Minister for the Environment, Community and Local Government the reason the following estates (details supplied) in Youghal, County Cork, are not exempt form the local property tax; and if he will make a statement on the matter. [15368/13]

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Written answers

I propose to take Questions Nos. 369, 396 to 398, inclusive, and 402 to 405, inclusive, together.

An exemption from the local property tax applies to developments listed in the schedule to the Finance (Local Property Tax) Regulations 2013.

The list of unfinished housing developments eligible for the exemption was compiled by local authorities utilising the categorisation employed for the purposes of the National Housing Survey 2012. The Survey was carried out over the course of summer 2012 by my Department in conjunction with local authorities and the Housing Agency.

The categorisation methodology for the survey was different to that which was used in 2011 and which provided the basis for the waiver from the household charge. That earlier categorisation related largely to the level of on-site activity at the time the 2011 survey was carried out and had less to do with the physical character of a development. The 2012 survey was based purely and objectively on the actual state of completion of a development. Only developments that were deemed by local authorities to be in a “seriously problematic condition”, regardless of whether a developer was on or off site, were included.

For purposes of preparing the final list of developments to which the exemption from the local property tax would apply local authorities were asked by my Department to confirm or update the then existing list as appropriate.

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