Dáil Éireann Debate, Tuesday - 30 April 2013
212. Deputy Brendan Griffin asked the Minister for Finance if exemptions from the local property tax will continue for persons in receipt of mortgage interest supplement and properties which are uninhabitable; and if he will make a statement on the matter. [20428/13]
View answerI am informed by the Revenue Commissioners that there is no specific exemption from the Local Property Tax (LPT) for persons in receipt of mortgage interest supplement. For individuals on low incomes the Finance (Local Property Tax) Act 2012 (as amended) provides for a system of deferral arrangements for owner-occupiers where there is an inability to pay the tax and certain specified conditions are met. A person who qualifies for full deferral can opt to defer 100% of the LPT liability. A person who qualifies for part deferral can opt to defer 50% of the liability and must pay the balance of LPT. On 25 April I provided details on the option of deferring payment of LPT based on income threshold in my reply to PQ 19691. I am advised by the Commissioners that information on all deferral options are outlined in the Guidelines on Deferral or Part Deferral of Local Property Tax, which are available on Revenue’s website www.revenue.ie.
For LPT purposes, a residential property is defined as any building or structure (or part of a building) which is used as, or is suitable for use as, a dwelling and includes any shed, outhouse, garage or other building or structure and includes grounds of up to one acre. The Finance (Local Property Tax) Act 2012 (as amended) provides that a liability for LPT will arise where a person owns a residential property on the liability date which will be 1 May 2013 for the year 2013. LPT is a self-assessed tax and I am advised that if a 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 – for example, an engineer’s report.
