Property Tax Exemptions

Dáil Éireann Debate, Thursday - 29 September 2016

Thursday, 29 September 2016

Ceisteanna (11, 18)

Louise O'Reilly

Ceist:

11. Deputy Louise O'Reilly asked the Minister for Finance the flexibility that exists in respect of exemption from local property tax, LPT, due to pyritic damage where the property was remediated prior to the introduction of LPT; if those persons who availed of the exemption in good faith and were advised that they could apply for the exemption, but who subsequently are being pursued for back-payment of the LPT, can get an amnesty of flexibility in the repayment of moneys they are told they owe; and if he will make a statement on the matter. [27534/16]

Louise O'Reilly

Ceist:

18. Deputy Louise O'Reilly asked the Minister for Finance if his attention has been drawn to a situation between the Revenue Commissioners and residents of an estate (details supplied) where the Revenue Commissioners are looking for the retrospective payment of the property tax, despite residents having been in receipt of the pyritic damage exemption up until 2016; if he will examine the situation where these residents, who had submitted all the documentation at the time, and who received assurances of their eligibility for the exemption, are now being told they are not eligible and must retrospectively pay property tax; and if he will make a statement on the matter. [27533/16]

Freagraí ó Béal (6 píosaí cainte)

Deputy Louise O'Reilly

My question concerns a number of frustrated households that have been in contact with my office from my constituency, Dublin Fingal, with regard to any flexibility that might exist for the recoupment of the LPT. These people have homes that were affected by pyrite. Their homes were remediated before the introduction of the LPT. They sent off in good faith any and all documentation that was required of them. They were assured by Revenue that they would be exempt and they are now in receipt of LPT bills.

Deputy Michael Noonan

I propose to take Questions Nos. 11 and 18 together.

As previously confirmed in my reply to Question No. 308 of 16 September 2016, the Local Property Tax (Amendment) Act 2015 does not provide entitlement to an exemption from LPT on foot of pyritic damage where the property was remediated prior to the commencement of the LPT in July 2013. I also clarified that the exemption is claimed by property owners on a self-assessed basis and the onus is on the claimant to provide the appropriate supporting documentation to Revenue when requested to do so. Where the supporting documentation is not provided or where it does not confirm that the statutory requirements have been fully adhered to, then Revenue has no choice but to withdraw the relief and secure payment of any outstanding LPT liabilities.

In regard to the particular estate mentioned by the Deputy, I am informed that 40 residents claimed pyrite exemption, of which 14 were subsequently withdrawn because the remediation work was certified as having been completed prior to the commencement of LPT. While Revenue has no discretion in applying the qualifying criteria in respect of the pyrite exemption, I am assured that it will be as flexible as possible in providing suitable phased payment arrangements to any property owners who incorrectly claimed the exemption in good faith.

The Deputy should advise the property owners in question to make contact with the LPT team on 065-6849292 as soon as possible so that any necessary arrangements can be finalised.

Deputy Louise O'Reilly

With respect, they did send in all the requested documentation. I would like to put on the record, in case I need to, that it is not their fault that their houses and their homes have pyrite. They could have no way of knowing when they bought their homes that pyrite was present. They sent in all of the documentation. They complied with all of the rules as they understood them. They even went to the trouble of telephoning the Revenue Commissioners - one of them works for Revenue - to double-check that they did in fact have the exemption, and they did this every year. They submitted large quantities of documentation, everything that was requested of them. They further went to the trouble of making telephone calls just so they could be clear about it. Again, it is not their fault that the records and recordings do not go back far enough to capture this, but they have told me and assured me they did everything possible. What they seek from the Minister is a modicum of flexibility. He must understand, their homes have been rendered effectively worthless by pyrite. The value of even those homes that have been remediated is severely impacted. They are looking, I suppose, for someone to take a compassionate view.

Deputy Michael Noonan

I think we all understand the plight of people whose homes are affected by pyrite. All sides of this House have moved to remediate the situation. We have introduced amending legislation to do so. The Revenue administers it. I know the Deputy is a new Member but there are dedicated helplines for Deputies to Revenue, which she probably knows. One can take up any individual case through that helpline and one is not deemed to be interfering with the Revenue or anything like that.

However, I will take a look at the information that the Deputy has brought to my attention, I will transmit it to Revenue and I will see if anything can be done. The crux, according to the reply here, seems to be that the remediation of the homes took place before LPT was part of the tax code. There is a problem of matching an exemption from a tax for expenses incurred before the tax occurred. I do not know whether the Revenue has sufficient flexibility to deal with that anomaly but I will inquire in that regard on the Deputy's behalf.

An Leas-Cheann Comhairle

Does the Deputy have another question?

Deputy Louise O'Reilly

No.