Property Taxation Exemptions

Dáil Éireann Debate, Thursday - 13 December 2012

Thursday, 13 December 2012

Ceisteanna (62)

Kevin Humphreys

Ceist:

62. Deputy Kevin Humphreys asked the Minister for Finance the way the special needs accommodation provision of section 7.3 of the Finance (Local Property tax) Bill 2012 will be defined; if it will it use specific guidelines from the Department of Environment, Community and Local Government; if that exemption will apply to all elderly people who are currently tenants in social housing units; if it will also apply to accommodation provided to the homeless and travelling community; and if he will make a statement on the matter. [56006/12]

Freagraí scríofa

Minister for Finance

I am advised by the Revenue Commissioners, who will be responsible for the administration of the Local Property Tax, that, subject to enactment of the Finance (Local Property Tax) Bill 2012, guidelines will be published to enable liable persons to complete the property tax return and in particular to determine whether their property is an exempt property, including whether it qualifies for an exemption on the grounds that the property is used solely or primarily to provide special needs accommodation. The exemption for special needs accommodation is not a blanket exemption for all housing supplied to elderly persons, the homeless and the travelling community. It is only for the type of accommodation provided to persons who, by reason of old age, physical or mental disability or other cause, require special accommodation and support to enable them to live in the community.