Michael McCarthy (Cork South West, Labour)
Link to this: Individually | In context | Oireachtas source

241. To ask the Minister for Finance the number of unfinished housing estates approved for exemption from the local property tax; if he will provide clarification in relation to the charge in respect of an unfinished estate (details supplied) in County Cork. [32983/15]

Michael McCarthy (Cork South West, Labour)
Link to this: Individually | In context | Oireachtas source

242. To ask the Minister for Finance the reason a person (details supplied) in County Cork, who previously gained exemption from the Revenue Commissioners for the local property tax, has now received correspondence from the Revenue Commissioners demanding payment; and if he will make a statement on the matter. [32984/15]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I propose to take Questions Nos. 241 and 242 together.

I am advised by Revenue that unfinished housing estates or specific parts of housing estates that remain unfinished must be included in 'prescribed lists' that are approved by the Minister for the Environment, Community and Local Government (Statutory Instrument 91 of 2013) in order to qualify for any exemption or waiver from Local Property Tax (LPT) or Household Charge (HHC).

The 'prescribed lists' can be viewed at and any additions or alterations to their content are a matter for the Department of the Environment, Community and Local Government rather than for Revenue.

In regard to the specific case mentioned by the Deputy in Question 32984/15, Revenue has confirmed to me that while the property does hold an 'unfinished housing estate' exemption in respect of HHC, it does not hold any such relief in respect of LPT.

The Minister for the Environment, Community and Local Government applied more restrictive eligibility criteria for the unfinished housing estate exemption in respect of LPT than was the case for HHC. As a result, less than 5,000 properties (422 developments) qualified for the exemption from LPT while in excess of 43,000 properties (1,322 developments) qualified for the exemption from HHC.