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Property Tax Collection

Dáil Éireann Debate, Wednesday - 30 April 2014

Wednesday, 30 April 2014

Questions (121)

Clare Daly

Question:

121. Deputy Clare Daly asked the Minister for Finance if residents with a pyrite level 2 building condition assessment certificate exempting them from the local property tax are covered for the full amount of the LPT which now includes the household charge, which is now part of the LPT; and if not, the reason for same. [19698/14]

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Written answers

The Local Government (Household Charge) Act 2011 governs the administration of the 2012 Household Charge and provides for certain exemptions and waivers from the charge. The Deputy may be aware that the Household Charge legislation does not provide for an exemption on the basis of significant pyrite damage. In my reply to Questions 103 (31775/13) and 112 (31776/13) on 2 July 2013, I informed the House that Section 10A of the Finance (Local Property Tax) Act 2012 (as amended) provides that an exemption from the charge to Local Property Tax (LPT) will apply for a temporary period of at least three consecutive years for residential properties that have been certified under Regulations made by the Minister for the Environment, Community and Local Government (Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013) as having "significant pyritic damage". I also informed the House that detailed information and examples on how the exemption for residential properties with significant pyrite damage operates were provided by the Department of Environment, Community and Local Government, on their website www.environ.ie.

While the pyrite exemption did not apply to the Household Charge I am informed by Revenue that where a property qualifies for the pyrite exemption for LPT for 2013 and/or 2014 the €200 LPT (Household Charge) charge will be treated as coming within the scope of the exemption from LPT. If a person received a letter about the arrear and qualified for the pyrite exemption he or she should contact the LPT helpline at 1890 200 255.

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