Tuesday, 9 April 2019

Questions (162)

Michael McGrath

Question:

162. Deputy Michael McGrath asked the Minister for Finance the number of properties exempt from the local property tax, by each exemption type; if the exemptions are time limited in legislation; when the exemptions are set to expire; his plans to extend the exemptions in 2019; if legislation will be required in each case to extend the exemption; the number of properties that are now exempt but will no longer be exempt by the end of 2019; and if he will make a statement on the matter. [16497/19]

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Written answers (Question to Finance)

I am advised by Revenue that the number of properties for which exemptions have been claimed are set out in the table by exemption type and show the latest data available at 31 December 2018.

EXEMPTION TYPE

To end 2018 - No. (000s)

Charitable bodies (recreational activities)

0.2

Charitable bodies (special needs accommodation)

7.7

Registered nursing homes

0.3

Properties vacated because of long-term medical/physical infirmity

7.6

Residence of severely incapacitated person

2.0

Properties fully chargeable to commercial rates

2.3

Unfinished housing estates

3.3

Significant pyrite damage

1.4

Certain properties purchased between 1 January 2013 and 31 December 2013

11.7

Trading stock of builder/developer unsold at 1 May 2013 (6,600), or sold in the period 1 January 2013 to 31 October 2019 (5,200)

11.8

TOTAL

48.3

The various exemption types are generally open-ended. However, there are two that have a fixed statutory end date of 31 December 2019; i.e. certain properties purchased between 1 January 2013 and 31 December 2013 and trading stock of builder/developer sold in the period 1 January 2013 to 31 October 2019. The number of exemptions claimed is 11,700 and 5,200, respectively. These exemptions have their statutory basis in sections 8 and 9 Finance, respectively, (Local Property Tax) Act 2012 (as amended). In line with my decision to defer the revaluation date to 1 November 2020, all exemptions will be further extended to this date and any necessary legislative provisions will be introduced in due course in an amending LPT Bill.