Éamon Ó Cuív
Question:173. Deputy Éamon Ó Cuív asked the Minister for Finance if a house has to be habitable to make it liable for local property tax; and if he will make a statement on the matter. [50411/13]
View answerTuesday, 26 November 2013
Questions (173)
Written answers
For 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. Where a residential property is habitable, that is, suitable for use as a dwelling, it is liable to LPT. I am advised by the Revenue Commissioners that property owners should take account of the structure of the building; including whether the property has a roof, windows and doors, sanitary facilities, services (water or electricity supply turned off or temporarily disconnected would not necessarily mean that a residential property is uninhabitable) to assist them in deciding whether or not their property is habitable. I am further advised that LPT is a self-assessed tax and where an owner considered that their residential property was not suitable for use as a dwelling, they were obliged to notify Revenue in writing as soon as possible after they had received their LPT Return for 2013. Owners were also required to provide relevant supporting documentation; for example, photographic evidence, a report from a suitably qualified person such as a surveyor or an engineer.
If the Deputy has a specific case in mind, he should be aware that the due date for filing a LPT1 Return for 2013 was 7 May 2013, and the Commissioners recommend that the property owner should write to the LPT Branch, PO Box 1, Limerick without delay. Based on the information provided by the property owner, Revenue will consider the circumstances of the application, make a decision on the matter and advise the owner accordingly.