Dáil Éireann Debate, Tuesday - 24 May 2016
100. Deputy Pearse Doherty asked the Minister for Finance if families in County Donegal with homes affected by mica defective blocks are exempt from paying the property tax as indicated by the previous Government; and his plans to legislate to exempt them. [11269/16]
View answerThe legislation governing the administration of Local Property Tax (LPT) provides for a limited number of exemptions from LPT. There is no specific exemption for properties affected by Mica and there are no plans to introduce such an exemption. Contrary to the assertion in the Deputy's question, the previous Government did not indicate that such properties were exempt from LPT.
LPT operates on a self-assessment basis and it is a matter for the property owner in the first instance to calculate the tax due based on his or her assessment of the market value of the property. When making an assessment, issues such as the presence of Mica would be one of the factors that a property owner should take into account in valuing their property.
