Property Tax Exemptions

Dáil Éireann Debate, Tuesday - 15 November 2016

Tuesday, 15 November 2016

Questions (176)

Noel Rock

Question:

176. Deputy Noel Rock asked the Minister for Finance the number of properties which have been deemed non-habitable and therefore exempted from property tax; and if he will make a statement on the matter. [34468/16]

Written answers

Minister for Finance

I am advised by Revenue that there is no liability to Local Property Tax (LPT) where a property is derelict to such an extent that it is not suitable for occupation and is not actually occupied.

In such circumstances there is no requirement on the property owner to file an LPT return. However it can happen that an LPT return issues because Revenue is not aware that the property in question is derelict. Where this occurs, the property owner should make contact with Revenue confirming the status of the property so the LPT Register can be updated.

There are currently in excess of 3,800 properties listed as derelict on the LPT Register.