Dáil Éireann Debate, Tuesday - 11 June 2013
167. Deputy Michelle Mulherin asked the Minister for Finance the circumstances in which the Revenue Commissioners will deem a residential property to be uninhabitable and the owner not liable for the local property tax; and if he will make a statement on the matter. [26900/13]
View answerFor Local Property Tax (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. If a residential property is suitable for use as a dwelling but is unoccupied, it is still liable to LPT based on the valuation of the property. However, if the property is not suitable for use as a dwelling, it is not liable for LPT. LPT is a self-assessed tax. If a property owner considers that her or his property is not suitable for use as a dwelling, s/he should notify the Revenue Commissioners without delay and arrange to provide relevant supporting documentation; for example, photographic evidence, a report from a suitably qualified person such as a surveyor or an engineer. Based on the information provided by the property owner, Revenue will consider the claim and make a decision on the matter.
Each case will be considered on its own merits and it is therefore not possible to provide a prescriptive list of criteria that would need to be met for a property to be deemed unsuitable for use as a dwelling. However, a property owner should consider whether the property is habitable by reference to the structure of the building, including whether the property has a roof, windows and doors, sanitary facilities, and services (water or electricity supply turned off or temporarily disconnected would not necessarily mean that a residential property is uninhabitable).
The deadline for filing LPT Returns has now passed and I am informed by the Revenue Commissioners that later this month they will begin writing to customers who have not met their LPT obligations. Where a customer has not filed his or her LPT Return, Revenue will pursue collection of the Revenue Estimate of LPT as notified in the letter that accompanied the LPT Return. A range of collection options will be utilised by Revenue, including mandatory deduction at source from salary or occupational pension. Therefore, it is most important that any property owner who has not yet filed their LPT return, on the basis that they consider that the property is not suitable for use as a dwelling, should contact Revenue immediately via the LPT Helpline at 1890 200 255, if they have not already done so.
