Dáil Éireann Debate, Tuesday - 28 September 2021
337. Deputy Eoin Ó Broin asked the Minister for Housing, Local Government and Heritage if it is possible for new, incomplete estates to be added to the list of unfinished estates exempted from local property tax; and if so what is the application process. [46108/21]
View answerThe issue of Unfinished Housing Developments related to a particular time period covering the economic downturn, which had given rise to circumstances whereby many developers were unable or unwilling to complete housing developments (estates and apartments). This led to undesirable situations where, for example, some residents were living in partially completed housing developments.
Local Property Tax (LPT) exemptions in respect of certain unfinished housing developments were applied to those developments listed in the schedule to the Finance (Local Property Tax) Regulations 2013 (S.I. No. 91 of 2013). These developments were exempted on the basis of a 2012 survey to identify developments that were in a seriously problematic condition.
My Department notified all local authorities of the details of the approach to the waiver in early February 2013. My Department asked all authorities to re-examine their classifications to ensure their continued accuracy. My Department also held a seminar on the waiver for local authorities on Unfinished Housing Developments at which the rationale for the approach to the waiver was further explained.
The list of unfinished housing developments eligible for the exemption was compiled by local authorities, utilising the categorisation employed for the purposes of the National Housing Survey. Only developments (and parts of developments) that were deemed by local authorities to be in a “seriously problematic condition”, regardless of whether a developer was on or off site, were included in the Finance (Local Property Tax) Regulations 2013. These Regulations applied to 421 developments, which remain exempt from LPT. The qualifying conditions are set out in detail on the LPT portal at: www.revenue.ie and are a matter for my colleague, the Minister for Finance.
The list was compiled and signed off on by each individual local authority in the knowledge that only those developments listed would qualify for the waiver. There is no appeal or review mechanism built into the application of the waiver. There is therefore no scope to add to the list of unfinished estates. With regard to new incomplete estates, it is a matter for local authorities to assess the best options for resolution of developments that are to be taken in charge.
It is of note that new properties purchased from a builder or developer between 1 January 2013 and 31 October 2021 are exempt from Local Property Tax (LPT) until the end of 2021.
