Seamus Kirk
Question:264. Deputy Seamus Kirk asked the Minister for Finance if residents in an unfinished private estate are obliged to pay property tax; and if he will make a statement on the matter. [18107/15]
View answerTuesday, 12 May 2015
Questions (264)
Written answers
Section 10 of the Finance (Local Property Tax) Act 2012 (as amended) provides for a number of exemptions from Local Property Tax (LPT). These exemptions include any unfinished housing estates or portions of unfinished housing estates, which are prescribed (as unfinished) by the Minister for the Environment, Community and Local Government in Statutory Instrument (SI) No. 91 of 2013. The 'prescribed list', which was published in March 2013, can be viewed at www.environ.ie.
Only properties included on the list are entitled to the exemption.
In regard to arrears of Household Charge (HCC), Section 4 (4) (b) of the Local Government (Household Charge) Act 2011 provides for entitlement to exemption/waiver from the liability to HCC on the basis of unfinished estates. This concession is also allowed on a 'prescribed list' basis, which can also be viewed at www.environ.ie.
Properties which are exempt from the HHC are not automatically included in the 'prescribed list' for LPT as the qualifying criterion in respect of both charges are different. For example, certain properties and estates that were listed as exempt from HHC on the basis of being unfinished and which were subsequently further developed in the period up to March 2013 were excluded from the LPT 'prescribed list'. This had the effect of very significantly reducing the number of exemptions in respect of LPT in comparison to HHC.
Accordingly, before any property owner claims an exemption from LPT on the basis of being situated in an unfinished estate, it is important that to ensure the property is included on the LPT 'prescribed list'.
If a property owner requires any clarification regarding entitlement to either exemption then the person should make contact with the relevant Local Authority.