Dáil Éireann Debate, Tuesday - 5 July 2016
129. Deputy Darragh O'Brien asked the Minister for Finance to instruct the Revenue Commissioners to grant a local property tax exemption to a person (details supplied) whose house has pyrite and who has sent relevant supporting independent documentation to the Revenue Commissioners but has yet to be granted the exemption; and if he will make a statement on the matter. [19275/16]
View answer130. Deputy Darragh O'Brien asked the Minister for Finance to instruct the Revenue Commissioners to grant a local property tax exemption to a person (details supplied) whose house has pyrite and who has sent relevant supporting independent documentation to the Revenue Commissioners but has yet to be granted the exemption; and if he will make a statement on the matter. [19281/16]
View answer131. Deputy Darragh O'Brien asked the Minister for Finance to instruct the Revenue Commissioners to grant a local property tax exemption to a person (details supplied) whose house has pyrite and who has sent relevant supporting independent documentation to the Revenue commissioners but has yet to be granted the exemption; and if he will make a statement on the matter. [19284/16]
View answer132. Deputy Darragh O'Brien asked the Minister for Finance the requirements for a householder with pyrite to receive a local property tax exemption; and if he will make a statement on the matter. [19286/16]
View answerI propose to take Questions Nos. 129 to 132, inclusive, together.
The qualifying criteria in respect of the exemption from Local Property Tax (LPT) on foot of significant pyritic damage was amended by the Finance (Local Property Tax) (Amendment) Act 2015. The Act modified the qualifying criteria to include properties where:
1. a certificate of damage has been completed by a competent person as set down in I.S. 398-1.2013 or,
2. the property has been accepted into the pyrite remediation scheme operated by the Pyrite Resolution Board or,
3. an insurance company has remediated the property or provided sufficient funds to carry out the remediation or,
4. the person who built the property has remediated it or provided sufficient funds to carry out the remediation.
Property owners claiming the exemption under Criteria 1 must provide a certificate to Revenue, which is completed in accordance with I.S. 398-1.2013 as set down by the Minister for the Environment, Community and Local Government. Property owners claiming the exemption under Criteria 2 to 4 must provide appropriate supporting documentation. Once granted, the exemption becomes applicable from the following 1 November and normally remains in place for a period of seven years. The Act does not provide entitlement to the exemption for any years previous to a property being accepted as having significant pyritic damage. In regard to the specific cases mentioned by the Deputy, Revenue has advised me that the properties referred to in Questions 130 and 131 were certified as having significant pyritic damage in March 2015 and June 2015 respectively. In accordance with the legislation, the certification entitled the property owners to the exemption from 1 November 2015 for a period of six years, i.e. 2016 to 2022. It does not provide entitlement to the exemption for the years prior to certification, i.e. 2013 to 2015. The property owners were informed that the exemption had been granted in May 2016. The person referred to in Question No. 129 has just recently provided the required supporting documentation. Revenue will make direct contact with the person as soon as the documentation is evaluated.
