Property Tax Exemptions

Monday, 11 September 2017

Questions (182)

Barry Cowen

Question:

182. Deputy Barry Cowen asked the Minister for Finance the number of local property tax exemptions in each local authority; and the reason for each exemption for 2016, and to date in 2017, in tabular form. [38123/17]

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Written answers

Minister for Finance

I am informed by Revenue that the number of Local Property Tax (LPT) exemptions in each Local Authority is as outlined in the table below for the 2016 liability year. Data for 2017 is at present highly provisional and stable figures will not be available until year end. The rational for each exemption and the eligibility criteria is documented at

http://www.revenue.ie/en/property/local-property-tax/index.aspx.

Number of LPT Exemptions for 2016 by Local Authority

	Property purchased as a home in 2013	New and previously unused between 1/1/2013 - 31/10/2019	Long-term illness	Charity/Public Body owned for special needs	Unsold by builder/developer	Residence of a severely incapacitated individual	Fully subject to Commercial rates	Charitable recreational activities
Carlow	109	79	70	95	174	21	23	<10
Cavan	145	103	109	189	247	32	46	<10
Clare	211	128	209	215	350	64	59	<10
Cork City	274	99	286	422	257	40	59	<10
Cork County	974	491	622	1,002	937	147	248	21
Donegal	198	172	214	354	281	65	68	<10
Dublin City	1,768	481	999	2,125	870	216	338	38
Dun Laoghaire Rathdown	975	387	326	252	244	67	60	12
Fingal	923	349	155	257	191	88	57	<10
Galway City	170	47	74	113	29	23	32	<10
Galway County	386	237	294	346	265	53	102	12
Kerry	247	178	319	324	275	59	133	<10
Kildare	553	243	161	255	166	78	54	20
Kilkenny	167	75	133	335	85	39	60	<10
Laois	143	76	105	157	140	31	20	<10
Leitrim	106	49	92	70	202	12	12	<10
Limerick City and County	316	153	339	705	179	95	89	10
Longford	88	55	82	96	54	12	23	<10
Louth	255	113	184	222	137	52	57	<10
Mayo	236	163	281	408	208	43	80	18
Meath	401	165	167	221	164	77	52	11
Monaghan	73	58	111	142	118	22	27	<10
Offaly	139	54	122	124	133	26	34	10
Roscommon	188	93	168	86	110	27	31	<10
Sligo	136	86	143	209	191	31	39	<10
South Dublin	729	288	213	275	115	107	81	<10
Tipperary	268	151	267	478	185	79	122	<10
Waterford City and County	214	102	231	620	124	63	61	<10
Westmeath	160	89	159	89	58	27	46	<10
Wexford	327	262	228	231	254	60	72	<10
Wicklow	451	160	201	194	66	66	66	<10
Total	11,330	5,186	7,064	10,611	6,809	1,822	2,251	226

table cont.

	Fully subject to Commercial rates	Charitable recreational activities	Nursing homes	Mobile homes	Pyrite damaged	Diplomatic properties	Unfinished Housing Estates	Total
Carlow	23	<10	<10	<10	0	0	73	656
Cavan	46	<10	<10	<10	0	0	71	960
Clare	59	<10	<10	<10	0	0	54	1,310
Cork City	59	<10	11	<10	0	0	<10	1,460
Cork County	248	21	32	21	0	0	289	4,784
Donegal	68	<10	<10	21	<10	0	300	1,681
Dublin City	338	38	68	<10	102	<10	129	7,143
Dun Laoghaire Rathdown	60	12	11	<10	<10	<10	<10	2,345
Fingal	57	<10	<10	12	386	0	<10	2,430
Galway City	32	<10	<10	<10	0	0	<10	497
Galway County	102	12	13	<10	0	0	57	1,774
Kerry	133	<10	<10	<10	0	0	240	1,795
Kildare	54	20	<10	<10	46	0	178	1,765
Kilkenny	60	<10	<10	<10	0	0	11	911
Laois	20	<10	<10	<10	0	0	58	743
Leitrim	12	<10	<10	<10	0	0	71	620
Limerick City and County	89	10	<10	<10	0	0	34	1,943
Longford	23	<10	<10	<10	<10	0	209	628
Louth	57	<10	<10	<10	0	0	114	1,144
Mayo	80	18	<10	<10	0	0	25	1,475
Meath	52	11	<10	51	118	0	62	1,495
Monaghan	27	<10	<10	<10	0	0	23	581
Offaly	34	10	<10	12	<10	0	<10	670
Roscommon	31	<10	10	<10	0	0	99	818
Sligo	39	<10	<10	<10	0	0	149	993
South Dublin	81	<10	<10	<10	<10	0	14	1,845
Tipperary	122	<10	<10	<10	0	0	292	1,857
Waterford City and County	61	<10	<10	<10	<10	0	151	1,579
Westmeath	46	<10	<10	<10	0	0	112	760
Wexford	72	<10	10	14	<10	0	208	1,671
Wicklow	66	<10	<10	25	0	<10	50	1,290
Total	2,251	226	267	287	670	<10	3,093	49,623

Note: Entries marked as “<10” feature small numbers of cases and are suppressed for confidentiality reasons. Local Authority owned properties are excluded.