Dáil Éireann Debate, Wednesday - 18 September 2013
236. Deputy Marcella Corcoran Kennedy asked the Minister for Finance if a property can qualify for the exemption from the local property tax for permanently and totally incapacitated persons under the Finance (Local Property Tax) Act 2013 (details supplied); and if he will make a statement on the matter. [38631/13]
View answerI am advised by the Revenue Commissioners that section 10 (as amended) of the Finance (Local Property Tax) Act 2012 provides that a permanently and totally incapacitated person is exempt from payment of LPT where the property in question is occupied as his or her sole or main residence and where he or she has received a personal injury compensation or is a beneficiary under a qualifying trust. I am further advised that section 15A (as amended) of the Act provides for a reduction in the market value of a residential property that has been adapted for occupation by a disabled person, as defined within section 2 of the Disability Act 2005, where the adaptation has been grant-aided or approved for grant aid, by a local authority under either the Housing (Adaptation Grants for older people and people with disabilities) Regulations 2007 or Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001. The reduction in market value is limited to the lesser of the value attributable to the adaptation work carried out on the property or the maximum grant payable under the relevant local authority scheme. Where such circumstances arise, Revenue must be notified in writing of the chargeable value attributable to the adaptation and any relevant documentation, including that relating to the payment of the grant, must be submitted. The circumstances in the case as outlined by the Deputy indicate that there is no entitlement to exemption under section 10 of the Act but there may be entitlement to relief under section 15A. Unfortunately, the Deputy has not provided sufficient details to enable Revenue to fully determine the entitlement or to make direct contact with the representatives of the person in question. An official from the LPT Unit will make direct contact with the Deputy’s office in the coming days in regard to the outstanding issues.
