Michael Creed
Ceist:284. Deputy Michael Creed asked the Minister for Finance if a person (details supplied) in County Cork is entitled to a local property tax exemption; and if he will make a statement on the matter. [35747/23]
Amharc ar fhreagraTuesday, 25 July 2023
Ceisteanna (284)
Freagraí scríofa
I am advised by Revenue that Section 5 of the Finance (Local Property Tax) Act 2012 (as amended), provides that an exemption from the charge to Local Property Tax (LPT) may arise, where properties are unoccupied for an extended period due to illness of the owner. Where the owners of a property have not lived in their sole or main residence for 12 months or more and are unlikely to return to their property due to long-term mental or physical infirmity or illness, they may be exempt from the charge to LPT.
Revenue has confirmed that the property concerned is exempted for the years 2021, 2022 and 2023. The exemption will continue to apply to the property as long as the qualifying conditions continue to be met.
Revenue has recently issued correspondence advising that the exemption has been approved.