Dáil Éireann Debate, Tuesday - 6 December 2016
117. Deputy Róisín Shortall asked the Minister for Finance further to Parliamentary Question No. 62 of 26 October 2016, if he will provide a breakdown within each county of the four categories of deferrals and detail the interest rate being applied in each category. [38575/16]
View answerI am advised by Revenue that a breakdown showing revised figures of properties availing of the deferral option under Part 12 of the Finance (Local Property Tax) Act 2012 (as amended), and broken down by deferral category, is provided in the table. The breakdown has been compiled on the basis of Local Authority, the manner in which properties are categorised in Revenue's Local Property Tax register. The total number of deferrals has increased on the previous reply as a result of deferrals that have been allowed since the earlier reply issued.
These figures are provisional and may be revised. Where the number of properties is less than 10, the precise number is not given to protect taxpayer confidentiality.
The deferred tax remains as a charge on the properties in question and will have to be paid before a sale or transfer can be completed. Interest is charged on the deferred amounts at a rate of 4% per annum.
|
Local Authority |
Deceased Liable Person Deferrals |
Financial Hardship Deferrals |
Personal Insolvency Deferrals |
Income Threshold Deferrals |
|
Carlow County Council |
<10 |
<10 |
11 |
642 |
|
Cavan County Council |
13 |
<10 |
15 |
832 |
|
Clare County Council |
20 |
<10 |
17 |
1,179 |
|
Cork City Council |
25 |
<10 |
16 |
1,336 |
|
Cork County Council |
68 |
28 |
38 |
3,229 |
|
Donegal County Council |
34 |
<10 |
19 |
2,587 |
|
Dublin City Council |
143 |
17 |
89 |
6,228 |
|
Dún Laoghaire-Rathdown County Council |
53 |
10 |
22 |
1,512 |
|
Fingal County Council |
38 |
18 |
39 |
2,453 |
|
Galway City Council |
11 |
<10 |
15 |
604 |
|
Galway County Council |
31 |
<10 |
29 |
1,494 |
|
Kerry County Council |
34 |
<10 |
17 |
1,233 |
|
Kildare County Council |
24 |
15 |
61 |
1,916 |
|
Kilkenny County Council |
17 |
<10 |
18 |
786 |
|
Laois County Council |
12 |
<10 |
25 |
780 |
|
Leitrim County Council |
<10 |
<10 |
11 |
322 |
|
Limerick City and County Council |
37 |
12 |
79 |
1,991 |
|
Longford County Council |
27 |
<10 |
<10 |
416 |
|
Louth County Council |
26 |
<10 |
19 |
1,669 |
|
Mayo County Council |
33 |
<10 |
30 |
1,188 |
|
Meath County Council |
26 |
13 |
34 |
1,972 |
|
Monaghan County Council |
16 |
<10 |
<10 |
631 |
|
Offaly County Council |
<10 |
<10 |
13 |
815 |
|
Roscommon County Council |
20 |
<10 |
11 |
606 |
|
Sligo County Council |
21 |
<10 |
13 |
607 |
|
South Dublin County Council |
42 |
11 |
40 |
2,704 |
|
Tipperary County Council |
33 |
<10 |
19 |
1,547 |
|
Waterford City & County Council |
21 |
<10 |
29 |
1,280 |
|
Westmeath County Council |
12 |
<10 |
19 |
867 |
|
Wexford County Council |
23 |
<10 |
29 |
1,818 |
|
Wicklow County Council |
23 |
14 |
12 |
1,362 |
|
Totals |
908 |
225 |
805 |
46,606 |
