Property Tax Exemptions

Dáil Éireann Debate, Tuesday - 21 October 2014

Tuesday, 21 October 2014

Questions (218)

Eoghan Murphy

Question:

218. Deputy Eoghan Murphy asked the Minister for Finance if he will provide details on the potential cost to the Exchequer of introducing a local property tax rebate or exemption for homes providing accommodation to students where there was a 25% exemption per student accommodated, 33% exemption per student accommodated, and 50% exemption per student accommodated. [40086/14]

Written answers

Minister for Finance

I am informed by the Revenue Commissioners that it is not possible to quantify the potential cost of introducing a Local Property Tax (LPT) rebate for homes providing accommodation to students, as LPT returns do not include information identifying properties with student tenants on which to base an estimate.