I propose to take Questions Nos. 43 and 44 together.
I am advised by Revenue that the Finance (Local Property Tax) Act 2012 (as amended) makes provision for a number of exemptions from Local Property Tax (LPT). Section 10 of the Act provides for an exemption from LPT for residential properties in unfinished housing estates, providing those estates have been prescribed as unfinished by my colleague the Minister for the Environment, Community and Local Government. The prescribed list of unfinished estates to which the exemption applies was published by the Minister in March 2013 and can be viewed at www.environ.ie. Only properties included on the list qualify for exemption.
While Revenue has no role in the prescription process or in the compilation of the list, it has confirmed to me that parts of the estates referred to by the Deputy are included in the published list of unfinished housing estates. Any clarification with regard to the inclusion or exclusion of individual properties in the estates should be sought from the relevant Local Authority.