Dáil Éireann Debate, Wednesday - 23 September 2015
57. Deputy Éamon Ó Cuív asked the Minister for Finance in relation to home owners living in pyrite-affected homes, if he will outline the class of home owners who are entitled to tax exemptions or reliefs; if he will outline in detail any such tax exemptions or reliefs available, and specifically for a person (details supplied); and when the person will be granted any tax relief due. [32475/15]
View answerI am advised by the Revenue Commissioners that Section 10A of the Finance (Local Property Tax) Act 2012 (as amended) provides for a temporary exemption of at least three years from the charge to Local Property Tax (LPT) for residential properties that have been certified under Regulations made by the Minister for the Environment, Community and Local Government (S.I. No 147 of 2013) as having "significant pyritic damage".
I am further advised that Revenue administers applications for exemption from LPT for residential properties that have been certified as having "significant pyritic damage". The property owner is specifically required to support a claim for the exemption by submitting a certificate, to Revenue, issued by a competent person as detailed in I.S. 398 Reactive pyrite in sub-floor hardcore material Part 1: Testing and categorisation protocol, published by the NSAI. This is the only type of certificate that is relevant under current legislation. Revenue have no discretion to apply an exemption from LPT on foot of any other type of supporting documentation.
A review of the operation of LPT was recently submitted to me by Dr Don Thornhill and is currently being considered by my Department. The review primarily had regard to recent residential property price developments, the overall yield from LPT and the desirability of achieving relative stability in LPT payments. However it also addressed a number of matters relating to the administration of LPT, including the operation of the pyrite exemption provisions. Any recommendations that are included in the review findings in regard to pyritic damage will be considered in the context of the upcoming Budget. Until then Revenue has no alternative but to apply the eligibility criteria as currently set down.
A resolution to the pyrite issues may necessitate a change in the relevant provisions of the Finance (Local Property Tax) Act 2012 (as amended) and/or the Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013. If legislative change is required, then I will examine the possibilities for its advance application on an administrative basis with the Revenue Commissioners.
