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Property Tax Administration

Dáil Éireann Debate, Tuesday - 25 November 2014

Tuesday, 25 November 2014

Questions (515)

Derek Nolan

Question:

515. Deputy Derek Nolan asked the Minister for the Environment, Community and Local Government if he will outline the county councils which require their local authority tenants to pay property tax through their rent; and if he will make a statement on the matter. [45133/14]

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Written answers

Housing authorities are responsible, under section 58 of the Housing Act 1966, for determining rents in respect of their dwellings, subject to complying with broad principles laid down by my Department, notably that the rent payable should be related to income and that low-income households should pay a lower proportion of income in rent. Section 58 of the 1966 Act will be replaced in due course by section 31 of the Housing (Miscellaneous Provisions) Act 2009, as amended, which provides for significant harmonisation of differential rent levels nationally, while retaining some discretion for individual authorities in setting rents in their own areas.

Both enactments empower housing authorities to levy specific charges in addition to rent in respect of works or services provided to local authority dwellings under the Housing Acts 1966 to 2013. While there is no corresponding provision in the enactments in respect of Local Property Tax (LPT), it is a matter for housing authorities, as an integral part of their housing management functions, to ensure that their income from differential rent and other charges reflects, as far as practicable, the cost of managing and maintaining their housing stock. I have no information about the extent to which individual authorities have taken account of their LPT liability in setting the amount of rent payable for their residential properties.

Question No. 516 answered with Question No. 502.
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