Dáil Éireann Debate, Wednesday - 19 February 2014
97. Deputy Jerry Buttimer asked the Minister for Finance regarding local property tax, at what stage of construction does a residential property become liable for local property tax ; is a property that has all external walls built, roof completed, windows installed but internal fit out has not been completed liable for LPT; and if he will make a statement on the matter. [8547/14]
View answerFor Local Property Tax (LPT) purposes a residential property is defined in the legislation as any building or structure or part of a building which is used as, or is suitable for use as, a dwelling.
I am advised by the Revenue Commissioners that as LPT is a self-assessed tax it is a matter for the property owner to determine if the property is suitable for use as a dwelling. If the property owner determines that the property is not suitable for use as a dwelling he or she may advise Revenue that the property is not a liable property for LPT purposes. Revenue may seek evidence from the property owner to support this claim.
