Property Taxation Exemptions

Dáil Éireann Debate, Tuesday - 18 December 2012

Tuesday, 18 December 2012

Ceisteanna (135)

James Bannon

Ceist:

135. Deputy James Bannon asked the Minister for Finance if he will provide an update on the property charges pertaining to an unfinished housing estate (details supplied) in County Longford which has been exempted from the household charge and a refund made to the residents, but in view of the fact that the estate remains unfinished, the residents are concerned that what they regard as the entire fiasco be investigated; if the residents of the estate will be exempted from a property charge until it is completed and handed over to the town council and that legally they will be able to sell their houses without a bond being in place; and if he will make a statement on the matter. [56809/12]

Freagraí scríofa

Minister for Finance

Having clarified the name of the housing estate with the Deputy I can confirm that the housing estate in question is listed in S.I. 1 of 2012 which lists those estates entitled to a waiver from payment of the Household Charge for 2012. A similar exemption from the local property tax will apply for unfinished housing estates as applied for the Household Charge in 2012. The Minister for the Environment, Community and Local Government shall prescribe a list of developments in the State being developments each of which that Minister is satisfied is incomplete to a substantial extent. Such properties will not be regarded as relevant residential properties for the purposes of the local property tax and will not be subject to the local property tax so long as they remain on the list of unfinished housing estates. In prescribing this list the Minister shall have regard to those same circumstances as were considered when compiling the list for the household charge waiver, which were as follows:

-the state of completion of roads, footpaths and public lighting facilities in the development,

-the state of completion of piped water and sewerage facilities within the development,

-the state of completion of open spaces or similar amenities within the development,

-the extent to which the development complies with the terms of any planning permission applicable to it,

-the extent to which the development complies with the provisions of the Building Control Acts 1990 and 2007,

-the provisions of the Local Government (Sanitary Services) Act 1964 as they pertain to dangerous places and dangerous structures within the meaning of that Act,

-the extent to which roads, open spaces, car parks, sewers, watermains, drains or other public facilities in the development have been taken in charge by the local authority concerned, and

-where there is an agreement with the local authority concerned relating to the maintenance of roads, open spaces, car parks, sewers, watermains, drains or other public facilities in the development, the extent to which there has been compliance with the conditions for maintenance under the agreement.