Dáil Éireann Debate, Tuesday - 16 April 2013
222. Deputy Éamon Ó Cuív asked the Minister for Finance if property tax is due on houses that are being constructed or have been constructed on a person's own land, and have not yet been occupied; and if he will make a statement on the matter. [16144/13]
View answerThe Finance (Local Property Tax) Act 2012 (as amended) sets out how the tax is to be administered. In the first instance, a liability for Local Property Tax (LPT) will arise where a person owns a residential property which is in use, or is suitable for use as a dwelling, on the liability date which will be 1 May 2013 for the year 2013. Where construction of a house is not completed until after 1 May 2013, the residential property will not be liable for LPT until 2017. However, where a house was constructed before 1 May 2013, it will be subject to LPT whether or not it is occupied. Under the 2012 Act, such a property may qualify for an exemption from LPT where the house has been constructed for a first time buyer during 2013 and they occupy the house as their sole or main residence. The exemption will apply until the end of 2016.
I am advised by the Revenue Commissioners that as LPT is a self-assessed tax, if a residential property is not suitable for use as a dwelling, the liable person is obliged to notify the Revenue Commissioners as soon as possible after they receive their LPT Return, outlining why they consider a charge to LPT does not arise on the property and they must include relevant supporting documentation.
I am further advised by Revenue that, by virtue of the principles of self-assessment, the onus is on the owners of newly constructed residential properties, that are in use as a dwelling, or suitable for use as a dwelling, on 1 May 2013, to file an LPT Return by 7 May 2013 if they are filing on paper or, by 28 May 2013, if filing electronically, even if they have not been issued with an LPT Return form by the Revenue Commissioners. This may arise where the property, because it is recently constructed, is not recorded on Revenue’s LPT Register at the time of the general issue of LPT Returns. In these circumstances, the property owner should contact Revenue’s LPT Helpline at 1890 200255 for assistance or access the online system on Revenue’s website to file their LPT Return. I have been advised by the Commissioners that even where a property owner has not received a Property ID and PIN code from Revenue, they will still be able to file their Return online.
