Billy Kelleher
Ceist:98. Deputy Billy Kelleher asked the Minister for Finance if the property of a person (details supplied) in County Cork is exempt from the local property tax. [22313/14]
Amharc ar fhreagraTuesday, 27 May 2014
Ceisteanna (98)
Freagraí scríofa
Revenue has advised me that following contact with the Deputy's office, it was confirmed that the Question relates to both exemption from Local Property Tax (LPT) and waiver from Household Charge (HHC)
Revenue has also advised that properties located in 'unfinished' housing estates must be included on 'prescribed lists' approved by the Minister for the Environment, Community and Local Government in order to qualify for any exemption/waiver from LPT or HHC. The compilation of the 'prescribed lists', which can be viewed at www.environ.ie, is entirely within the Minister's remit and neither I nor Revenue have a role in regard to the inclusion or exclusion of any property. All queries in this regard should be directed to the relevant Local Authority.
It does not follow that properties, which are exempt from the HHC are automatically included in the 'prescribed list' for LPT as the qualifying criteria in respect of both exemptions are not the same. For example, certain properties and estates that were listed as exempt from HHC on the basis of being 'unfinished' and which were subsequently further developed in the period up to March 2013 were excluded from the LPT 'prescribed list'. This had the effect of very significantly reducing the number of exemptions in respect of LPT in comparison to HHC.
In regard to the specific case to which the Deputy refers, Revenue has confirmed to me that neither the property in question, or the area of the estate where the property is situated, are included in the 'prescribed list' for LPT exemptions or the 'prescribed list' for HHC waivers. On that basis the property is not entitled to either relief.
In order to avoid any possible debt collection/enforcement action by Revenue, the property owner should make immediate arrangements to pay the outstanding liabilities in respect of both LPT and HHC. The payments can be made online through Revenue's secure LPT portal at www.revenue.ie, using the Property ID and PIN access codes, which are included with the various returns/notifications that issued to the property owner, or by contacting the LPT Helpline at 1890 200 255.