Richard Bruton (Dublin Bay North, Fine Gael)
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222. To ask the Minister for Finance if he will consider relief on local property tax in cases in which 22.5% of the family home has been assigned to the HSE under the fair deal nursing homes support scheme; and if he will make a statement on the matter. [33038/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The 2012 inter-Departmental Group which considered the structures and modalities of a property tax recommended that a universal liability to the Local Property Tax (LPT) should apply to all owners of residential property with a limited number of exemptions. Limiting the exemptions available allows the rate to be kept low for those liable persons who do not qualify for an exemption. While there is no specific exemption from the requirement to pay LPT in cases as described in the deputy's question, the owners of such properties may be entitled to an exemption on other grounds or may qualify for a deferral subject to meeting the qualifying conditions.

Further information is available on Revenue website www.revenue.ie/en/property/local-property-tax/index.aspx.