Dáil Éireann Debate, Tuesday - 16 April 2013
212. Deputy Michael Healy-Rae asked the Minister for Finance if a house which has been unlived in for five years or more is exempt from the property tax; and if he will make a statement on the matter. [17677/13]
Amharc ar fhreagraThe Finance (Local Property Tax) Act 2012 (as amended) sets out when the charge to Local Property Tax (LPT) applies. A liability for LPT will arise where a person owns a residential property which is in use, or is suitable for use as a dwelling, on the liability date which is 1 May 2013 for the year 2013.
I am informed by the Revenue Commissioners that the charge to LPT arises whether the residential property in question is occupied or unoccupied.
