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Tax Collection

Dáil Éireann Debate, Thursday - 19 May 2022

Thursday, 19 May 2022

Ceisteanna (223, 224)

Cian O'Callaghan

Ceist:

223. Deputy Cian O'Callaghan asked the Minister for Finance the number of households that did not complete the self-reporting local property tax survey on vacancies; and if he will make a statement on the matter. [25608/22]

Amharc ar fhreagra

Pearse Doherty

Ceist:

224. Deputy Pearse Doherty asked the Minister for Finance the penalties that are in place for failing to report property vacancy with respect to local property tax returns; and if he will make a statement on the matter. [25610/22]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 223 and 224 together.

For the Local Property Tax (LPT) valuation period 2022-2025, residential property owners were asked to indicate in their LPT returns the occupancy status of their properties on 1 November 2021 and, where vacant, the duration of and reason for the vacancy. It is important to note that LPT applies in respect of any building which is in use as, or is suitable for use as, a dwelling. Therefore, it is not applied in respect of a property which has fallen into such a state of dereliction that it is no longer in use as, or suitable for use as, a dwelling. These information requirements were included in LPT returns in accordance with section 39A of the Finance (Local Property Tax) Act 2012 (as amended), which was introduced by the Finance (Local Property Tax) (Amendment) Act 2021. Any information obtained under section 39A may only be used for compiling statistical information in relation to vacant residential properties.

As the information on occupancy status was collected as part of the LPT return, all property owners that submitted an LPT return for the valuation period 2022-2025 completed the local property tax survey on vacancies that the deputies have referred to. As of 11 May, 1,250,611 property owners had filed returns in respect of 1,597,200 properties.

I am advised by Revenue that, as with any other tax return, all LPT returns are subject to validation and checking by Revenue, and this extends to the information returned regarding the occupancy status of properties. Where a person files an LPT return but fails to include in the return all of the required information and fails to remedy matters when asked to do so by Revenue, section 146 of the Finance (Local Property Tax) Act 2012 provides that the person will be liable to a penalty of the amount of the LPT that is correctly payable in respect of the property (subject to a cap of €3,000). Accordingly, where a person failed to indicate in their LPT return for the valuation period 2022-2025 that the property was unoccupied on 1 November 2021 and fails to remedy matters when asked to do so by Revenue, the person will be liable for a penalty equal to the amount of LPT that was correctly payable in respect of the property (subject to the cap of €3,000).

Question No. 224 answered with Question No. 223.
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