Dáil Éireann Debate, Tuesday - 19 February 2019
158. Deputy Charlie McConalogue asked the Minister for Finance the steps available to affected homeowners to not have to pay the local property tax in view of the situation for homeowners in County Donegal arising from mica; his plans to introduce an exemption to the local property tax for affected homeowners; and if he will make a statement on the matter. [7966/19]
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.
LPT operates on a self-assessment basis and it is a matter for the property owner in the first instance to file an LPT Return, if they have not already done so, and to calculate the tax due based on his or her assessment of the market value of the property as at 1 May 2013.
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.
Further information and assistance in regard to valuations is available via the Revenue LPT Helpline on 01-738 36 26.
