James Browne
Question:43. Deputy James Browne asked the Minister for Finance if he will review the need for registered holiday cottage owners to pay local property tax; and if he will make a statement on the matter. [10794/20]
View answerTuesday, 16 June 2020
Questions (43)
Written answers
Under the terms of the Finance (Local Property Tax) Act 2012 as amended, a property is liable for Local Property Tax (LPT) if it is a residential property on the valuation date of 1 May 2013. A 'residential property' is any building (or part of a building) which is used as, or is suitable for use as, a dwelling. A property that is not occupied and is suitable for use as a dwelling is still a liable property for LPT.
Section 4 of the Act provides for an exemption from Local Property Tax (LPT) in respect of a residential property that is used wholly as a dwelling and is liable to commercial rates. For example, guest houses that are subject to commercial rates are frequent beneficiaries of this exemption. Whether a property is chargeable to commercial rates is a matter for the relevant local authority. In general, residential properties which are not subject to commercial rates are liable to LPT, and there are no plans to review this matter.