Dáil Éireann Debate, Tuesday - 28 May 2013
163. Deputy Brendan Griffin asked the Minister for Finance further to Parliamentary Question No. 202 of 14 May, 2013, if a person (details supplied) in County Kerry will be exempted from the local property tax; and if he will make a statement on the matter. [25307/13]
View answerI am advised by Revenue that the specific case to which the Deputy refers in his question does not qualify for an exemption because the person involved did not receive an award from either the Personal Injuries Assessment Board or a Court and is not a beneficiary under any trust as is required by the Finance (Local Property Tax) Act 2012 (as amended). However, from the additional information recently supplied to Revenue by the person he does qualify for a reduction in the chargeable value of his property under Section 15A of the Act (as amended). Section 15A 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 or approved for grant aid, by a local authority under either of the following:- (1) Housing (Adaptation Grants for older people and people with disabilities) Regulations 2007; or - (2) Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001.
Revenue has informed me that a member of the LPT team made direct contact with the person in question and confirmed his entitlement to the relief under Section 15A. The person confirmed to the official that he will reassess the value of his property taking account of the relief as specified in Section 15A and will file his LPT Return at that point.
