Dáil Éireann Debate, Tuesday - 26 November 2013
148. Deputy Mary Mitchell O'Connor asked the Minister for Finance the reason a person (details supplied) in Dublin 18 must pay the property tax on a property they sold in April 2013 in order to get a tax clearance certificate for the property; and if he will make a statement on the matter. [50465/13]
Amharc ar fhreagraI am advised by Revenue that Section 128 of the Finance Local Property Tax (LPT) Act 2012 (as amended) provides that outstanding LPT Returns and liabilities will be taken into account for tax clearance purposes. I am also advised by Revenue that if a person is the owner of a relevant residential property on the ‘liability date’, which is 1 May for 2013, then he/she is liable to pay the LPT for 2013 regardless of whether the property has subsequently been sold. On the specific case raised by the Deputy, if the sale of a property was completed in April as suggested by the Deputy, then the person is not liable for the 2013 tax in respect of that property. However, if the completion of the sale occurred on or after 1 May 2013 then the person is liable for the 2013 LPT on the property.
Revenue’s records indicate that the LPT obligations for 2013 have been fully met in regard to the property at the address supplied by the Deputy. Revenue has no record of a second property being associated with the person in question nor has it received any correspondence in regard to the sale of the property at the address supplied. Finally, Revenue has advised that if the person requires further clarification in regard to his LPT for 2013 he should contact the LPT Helpline at 1890 200 255. Alternatively he can write to LPT Branch, PO Box 100, Ennis, Co. Clare, or email lpt@revenue.ie.
