Dáil Éireann Debate, Tuesday - 1 May 2012
448 Deputy Clare Daly asked the Minister for the Environment, Community and Local Government if he will explain the make-up of the committee that is examining proposals for the introduction of a new property tax; it’s terms of reference; the timescale for reporting; and if it is going to meet interested parties or allow submissions to be made. [21336/12]
Amharc ar fhreagraAn independently chaired Inter-Departmental expert Group has been established to consider the structures and modalities for an equitable valuation based property tax. The Group otherwise comprises representatives at senior official level from my Department, the Department of Finance, the Office of the Revenue Commissioners, the Department of Public Expenditure and Reform, the Department of Social Protection and the Department of Communications, Energy and Natural Resources.
The Group will complete its work and make recommendations to me shortly. Following consideration of the Group's recommendations, I will bring proposals to Government on the full property tax as soon as possible. It will then be a matter for the Government to decide on the structure and modalities of the full property tax. Written submissions to the Group were invited from interested organisations and members of the public before 16 March, 2012. A total of 112 submissions have been received. In addition, the Group has held meetings with interested parties.
The terms of reference of the Group are:
To consider the design of a property tax for approval by Government to replace the household charge that is equitable and informed by previous work and international experience.
The property tax is to:
meet the immediate financial requirements of the EU/IMF programme;
provide a stable funding base for the local authority sector in the medium and longer terms; incorporating an appropriate element of local authority responsibility subject to any national parameters;
be collected centrally by the most cost efficient and effective means;
facilitate easy and/or phased payments by households;
be easily determined (e.g. on a self assessment basis), and having regard to the information currently available (or to be made available through registrations for the household charge) on residential property and/or house ownership details;
ensure the maximum degree of fairness between and across both urban and rural areas.
The Group is also to consider the appropriate arrangements for:
a robust audit function; and
strong enforcement and penalty provisions for non-compliance.
