Written Answers Nos. 94-113
94. Deputy Éamon Ó Cuív asked the Tánaiste and Minister for Foreign Affairs when a passport will issue to a person (details supplied); the reason for the delay in issuing said passport; and if he will make a statement on the matter. [43661/24]
View answerThe Passport Service has issued over 916,000 passports to date this year. All passport applications are subject to the terms of the Passports Act, 2008, as amended (“the Act“). The Act provides, among other things, that a person must be an Irish citizen before a passport can be issued to that person. In order to meet this requirement, when making a first time passport application each applicant must demonstrate an entitlement to Irish citizenship, by providing acceptable documentary evidence of this entitlement. To protect the integrity of the Irish passport, first-time applications are the most complex applications due to the necessary checks involved to verify the identity and citizenship status of the applicant.
The turnaround time to complete first-time online applications is 20 working days. It is important to note that turnaround times for applications that require supporting documents begin from the date the supporting documents are received by the Passport Service.
With regard to the specific application about which the Deputy has enquired, the Passport Service has issued the passport to the applicant.
95. Deputy Catherine Connolly asked the Tánaiste and Minister for Foreign Affairs the likely timescale for completion of the processing of an application for an Irish citizenship foreign birth registration, and a replacement foreign birth certificate (details supplied); if there are any particular reasons for the time involved in processing them; and if he will make a statement on the matter. [43712/24]
View answerThe Department of Foreign Affairs is responsible for processing applications for citizenship by descent through the Foreign Births Register under the Irish Nationality and Citizenship Act 1956, as amended.
Once a person is entered on the Foreign Births Register, they are deemed an Irish citizen and is entitled to apply for an Irish passport. By its nature, Foreign Birth Registration (FBR) is a detailed and complex process; it can involve official documentation relating to three generations and issued by several jurisdictions. To protect the integrity of the citizenship process, these applications require careful processing to validate the identity of the applicant, the documents they have submitted and their entitlement to Irish citizenship. Accordingly, all applications undergo rigorous and detailed checking by experienced officers at the passport service.
Due to the complex nature of the FBR process, it takes approximately nine months to process a fully competed FBR application that requires no further submissions. The processing time begins when the application form and supporting documents are received by the FBR Unit. When the application’s position in the queue is reached, an Entitlement Officer will be in contact with the applicant should any further clarification be required.
The Passport Service Customer Service Hub has dedicated agents to deal with Foreign Birth Registration application queries. The contact number for urgent Foreign Birth Registration queries is +353 1 568 3331. This number is also available on the Department's website.
With regard to the first application to which the Deputy is enquiring, while an online application was generated and fee paid against this application on 01/02/2024, the physical application form and supporting documents were received in the FBR Unit on 29/02/2024. Therefore, this application is still within the normal turnaround times for processing.
With regard to the second application to which the Deputy is enquiring, the Passport Service has contacted the applicant directly. They do not need to go on the FBR as they already hold an Irish Passport. The Passport Service will issue a refund to the applicant.
96. Deputy Darren O'Rourke asked the Minister for the Environment, Climate and Communications further to Parliamentary Question No. 115 of 15 October 2024, if he will identify each individual provider of legal consultancy services to his Department regarding the development and operation of the renewable electricity support scheme, during 2023 and to date in 2024; the amount paid; and the specific services provided. [43614/24]
View answer97. Deputy Darren O'Rourke asked the Minister for the Environment, Climate and Communications further to Parliamentary Question No. 115 of 15 October 2024, if he will identify each individual provider of economic advice to his Department regarding the development and operation of the renewable electricity support scheme during 2023 and to date in 2024; the amount paid; and the specific services provided. [43615/24]
View answerI propose to take Questions Nos. 96 and 97 together.
The Renewable Electricity Support Scheme (RESS) is Ireland’s flagship support scheme for grid-scale renewable electricity generators and a key measure in supporting Ireland's ambitious renewable electricity targets under the Climate Action Plan. The Climate Action Plan 2024 provides that an estimated investment of €23 billion in wind and solar energy is required to support Ireland's carbon budget programme as well as significant investment in the electricity network and other supporting infrastructure.
The CRU has calculated that onshore wind and solar projects supported under the RESS will be paying out over €52 million to Irish households and businesses over 2024/2025. Indigenous wind and solar projects also put downward pressure on wholesale electricity prices, reducing our exposure to volatile international fuel prices.
As part of the design and administration of the scheme, my Department procures consultancy support for legal and economic advice on development of the terms and conditions of each RESS auction as well as support on various aspects of the broader RESS programme. It is critical to the overall success of the programme that the RESS is supported by evidence based economic advice and that the scheme terms and conditions are legally reviewed and drafted.
The table below details the contract, consultancy service provider and cost for 2023 and year to date 2024.
|
Contract Description/Nature of the Work |
Consultancy Firm |
Costs incl VAT - 2023 |
|
Contract Description/Nature of the Work |
Consultancy Firm |
Costs incl .VAT - 2023 |
|
Legal advice for RESS |
Matheson |
€3,180.78 |
|
Legal advice for RESS |
McCann FitzGerald |
€44,973.72 |
|
Economic advice for overall RESS |
Easter Bay |
€53,156.25* |
|
Contract Description/Nature of the Work |
Consultancy Firm |
Costs incl VAT –Year to Date 2024 |
|
Legal advice for RESS |
McCann FitzGerald |
€101,475.42 |
|
Economic support for RESS auctions– Modelling Levelised Cost of Electricity for RESS auctions |
CEPA |
€74,085* |
|
Economic advice for overall RESS |
Easter Bay |
€21,000* |
*For UK based companies, VAT at 23% is paid separately in accordance with tax regulations.
98. Deputy Alan Farrell asked the Minister for the Environment, Climate and Communications the cost of achieving the targets to retrofit the equivalent of 500,000 homes to a building energy rating of B2/cost optimal and the installation of 400,000 heat pumps in existing homes to replace older, less-efficient heating systems by end-2030. [43769/24]
View answer99. Deputy Alan Farrell asked the Minister for the Environment, Climate and Communications the annual cost of the retrofit grants provided by the SEAI. [43770/24]
View answerI propose to take Questions Nos. 98 and 99 together.
The Climate Action Plan includes targets to retrofit the equivalent of 500,000 homes to a Building Energy Rating (BER) of B2/cost optimal and the installation of 400,000 heat pumps in existing homes to replace older, less efficient heating systems by end-2030. This represents one of the most ambitious retrofit programmes worldwide and is a core element of the Government's plan to reduce emissions from the residential sector.
In order to reach this target, the Climate Action Plan 2023 includes targets to: retrofit the equivalent of 120,000 dwellings to BER B2 or cost optimal equivalent level and install 45,000 heat pumps in existing dwellings in the period 2019-2025.
For the second half of the decade, targets will ramp up significantly to deliver on average, approximately 75,000 B2-equivalent home upgrades per year from 2026 to 2030 to achieve the overall target by the end of the decade.
The National Development Plan and National Retrofit Plan have ring-fenced €8 billion in capital funding to the end of the decade to support the achievement of these objectives.
Budget 2024 has provided an Exchequer allocation of over €429 million in capital funding for SEAI residential and community energy upgrade schemes (including the Solar PV scheme). This allocation is the highest ever and SEAI is on target to deliver 52,200 home energy upgrades this year including over 20,800 homes to a Building Energy Rating (BER) of B2 and over 6,300 free upgrades under the SEAI Warmer Homes Scheme.
Budget 2025 includes record funding of €469 million from the Carbon Tax for SEAI residential and community energy upgrades, including the Solar PV scheme. This is an €89 million increase on 2024 and means that more funding than ever will be available to make homes warmer, healthier, more comfortable and less expensive to heat. This will be supplemented by an increased allocation from the European Regional Development Fund (ERDF), that will increase the Warmer Homes Scheme budget to €240 million. This scheme provides free, fully-funded energy upgrades for low-income households at risk of energy poverty. The targets for retrofits in 2025 will be finalised later this year.
100. Deputy Alan Farrell asked the Minister for Transport the cost of trebling the number of publicly available charging points, based on the average cost to date, if future projections are not available. [43768/24]
View answerThe Government is fully committed to supporting a significant expansion and modernisation of the EV charging network over the coming years and reaching climate targets.
Reaching our 2025 targets for public charging will be facilitated by a mix of public funds and private sector investment and will feature a mix of different charging types, such as AC type on-street charging and DC type destination and en-route charging and as such the amount which will be delivered is difficult to ascertain. The likely percentage of private vs public delivery is unclear but an accelerated early delivery against EU mandated targets (2024 to 2026/2027) will likely need a significant proportion of public funding. Estimating a 75/25% split between public and private sector investment, the public cost could be in the region of €110m to treble the power output of publicly accessible infrastructure.
This could significantly reduce if the private sector increases roll out of EV charging infrastructure or invests a greater percentage into projects run by Local Authorities and the State.
101. Deputy Dessie Ellis asked the Minister for Transport if he could exempt public service vehicles, such as taxis, from the peak-time toll prices (€12.50) at the Dublin Port Tunnel, as this incurs a substantial extra cost to a taxi fare which is passed onto the clients (details supplied); and if he will make a statement on the matter. [43607/24]
View answerAs Minister for Transport, I have responsibility for overall policy and funding in relation to the national roads programme. Under the Roads Acts 1993-2015, the operation and management of individual national roads , including tolls, is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned.
Therefore, matters relating to the day to day operations regarding national roads, including toll roads are within the remit of TII. More specifically, the statutory power to levy tolls, to make toll bye-laws and to enter into agreements with private investors are vested in TII under Part V of the Roads Act 1993 (as amended). The setting of tolls is a statutory function of TII.
With regard to the payment mechanism associated with toll operations, it is a contractual obligation which may incorporate a traffic guarantee mechanism. Therefore, the contracts for the privately-operated toll schemes are commercial agreements between TII and the Public Private Partnership (PPP) concessionaires concerned.
In relation to the Dublin Tunnel specifically, it is important to point out the tolling arrangements also serve an important demand management function, to ensure that non-HGV traffic does not impede the transit of heavy goods vehicles to Dublin Port.
Noting the above position, I have referred the question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
102. Deputy Pádraig O'Sullivan asked the Minister for Transport the days the Jack Lynch Tunnel has been closed in each of the years 2021 to 2023 and to date in 2024; the nature of the closures; and if he will make a statement on the matter. [43662/24]
View answerAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the operation and management of individual national roads, including the Jack Lynch Tunnel, is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
103. Deputy John McGuinness asked the Minister for Transport if the recent submission from Kilkenny County Council regarding the Northern extension of the ring road meets the requirements of the Department to allow the project progress to the next stage of the process; the current status of the project; and if funding will be allocated to Kilkenny County Council to fast track the planning of the route given the importance of the project and the urgent need to have it completed. [43699/24]
View answerIn accordance with the provisions of Section 13 of the Roads Act 1993, each local authority has statutory responsibility for the improvement and maintenance of their regional and local roads. Works on those roads are funded from local authorities' own resources and are supplemented by State Road grants. Of these grants, the vast majority (approximately 90%) are targeted at the maintenance and renewal of the network with c. 10% of the remaining funding invested in new roads/bridges or for road realignments.
Any new road projects that seek State funding are assessed by the Department on a case-by-case basis. All projects proposed by local authorities for consideration must comply with the requirements of the Infrastructure Guidelines (formerly the Public Spending Code) and the Department's Transport Appraisal Framework. Given the limited funding available for regional and local road improvement works it is important for local authorities to prioritise projects within their overall area of responsibility with these requirements in mind.
In line with Government requirements Kilkenny County Council produced a Strategic Assessment Report (SAR) for the Kilkenny Northern Ring Road Extension and a draft was forwarded to the Department in January 2023. The Department reviewed the SAR and returned its comments and observations to Kilkenny County Council for consideration.
Since then, both the Public Spending Code and the Department’s Transport Appraisal Framework (TAF) guidance have been updated - the Department continues to liaise with the Council regarding new requirements under the new Infrastructure Guidelines and the TAF including the preparation of a Project Outline Document (POD) and business case incorporating the work already undertaken at the SAR stage.
The Department has recently received an updated POD which is currently under review by the Department’s Strategic Research and Analysis Division and Regional and Local Roads Division. Following this review, the Department will further engage with Kilkenny County Council on the Kilkenny Northern Ring Road Project. While this process is underway funding has been allocated for Traffic/Junction Analysis in the Butts Green area of the City to further assess and understand traffic patterns in the city.
104. Deputy Pearse Doherty asked the Minister for Transport when he envisions a reduced speed limit on national roads being imposed as outlined in the Road Traffic Act 2024; and if he will make a statement on the matter. [43717/24]
View answerThe Road Traffic Act 2024 makes changes to default speed limits on three classes of road, in line with the Speed Limit Review which my Department published last year. These changes mean that default speed limits for national secondary roads will come down from 100km/h to 80km/h, those for local roads will come down from 80km/h to 60km/h, and those for roads in built-up areas from 50km/h to 30km/h.
The introduction of these changes requires considerable work on the part of the local authorities and others, and as a result my Department has agreed that they should be implemented in stages. The reduction of the local roads speed limit is being undertaken first, to be followed by the other two classes.
A key part of this process is for the local authorities to assess the local road network to determine the appropriate speed limits. While national default speed limits are set in law, the local authorities have the final say on speed limits on each individual road in their areas, and thus may either leave them at the default or apply other speed limits via special speed limit bye-laws. In addition to the need to complete their own reviews, local authorities have also been working to procure the necessary additional signage. Progress is continuing to be made to ensure a timely introduction of the new safer default speed limits.
I would like to take this opportunity to reiterate that speeding is one of the main causes of death and serious injury on our roads. Not only does speeding make collisions more likely, it also greatly increases the risk of serious consequences when collisions do occur. We all have a responsibility as road users to drive at a safe speed, and depending on factors such as traffic and weather that could be well below the maximum permitted speed limit on a road.
105. Deputy Alan Farrell asked the Minister for Transport the cost of maintaining the 20% reduction in public transport fares on public service obligation routes until 2030; and the cost of increasing the reduction by 5% to 25% and by 10% to 30%. [43767/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under public service obligation (PSO) contracts.
In light of the NTA's responsibility in this area, I have forwarded the Deputy's question to the Authority for direct reply. Please advise my private office if you do not receive a response within ten working days.
106. Deputy Darren O'Rourke asked the Minister for Transport further to Parliamentary Questions Nos. 63 and 64 of 8 October 2024, if he will clarify matters in respect of correspondence received from members of the CIÉ 1951 pension scheme (details supplied); and if he will make a statement on the matter. [43807/24]
View answerCorrespondence received by my Department from members of the CIÉ 1951 Pension Scheme between the 2nd of September 2024 and the 7th of October 2024 remains under consideration by my officials. I would like to confirm that no correspondence received in relation to the Scheme has been deleted. The content of all the correspondence received was uploaded onto the Department's central e-correspondence system, and the contents of the correspondence has been noted.
107. Deputy Darren O'Rourke asked the Minister for Transport the reason no formal acknowledgment was issued by his Department to members of the CIÉ 1951 pension scheme in relation to their freedom of information requests (details supplied). [43808/24]
View answerThe initial Freedom of Information (FoI) request relating to the CIÉ 1951 Pension Scheme was received into my Department on the 14th of October 2024.
I can confirm that my Department is processing this request in line with the requirements of the FoI Act, 2014. I can further confirm that an acknowledgment issued to the initial requestor advising them of this on the 18th of October. Any records deemed releasable under the initial FoI request will be made available by my Department once the final decision has issued.
Regarding the remaining c. 160 FoI requests, I can confirm that my Department contacted all of the subsequent FoI requestors, asking them to consider withdrawing their FoI request within 5 working days. These emails advised that the initial request would be answered, and that the releasable records would be made available once the final decision was made. Given the similarities of these requests, the Department considers that the requests form part of a pattern of unreasonable requests which in the Department's opinion appear to have been made acting in concert, and as such they are subject to refusal under Section 15(1)(i)(ii) of the Freedom of Information Act, 2014 which states that “A head to whom an FOI request is made may refuse to grant the request where the request relates to records already released, either to the same or a previous request where it appears to the head concerned that the requester is acting in concert with a previous requester.”
Regarding your query on the time to issue an acknowledgement timeframe, please refer to the FoI Act, 2014, Section 12(2):
“12. (2) The head shall cause the receipt by him or her of a request under subsection (1) to be notified, in writing or in such other form as may be determined, to the requester concerned as soon as may be but not later than 2 weeks after such receipt, and the notification shall include a summary of the provisions of section 19 and particulars of the rights of review under this Act, the procedure governing the exercise of those rights, and the time limits governing such exercise, in a case to which that section applies.”
Under the Act, officials have 10 working days to issue an acknowledgment from the first day of a request. Given the large number of FoIs received, 160+, since the 14th of October, these requests have placed a significant administrative burden on departmental officials. However, my officials are working on responding to all of the requests and individual response letters and unique FOI reference numbers will be issued to the requests within the 10 working day statutory requirement.
108. Deputy Michael Healy-Rae asked the Minister for Transport if the bus service linking Kenmare to Castletownbere could be reinstated as it is a much needed and wanted service; and if he will make a statement on the matter. [43809/24]
View answerAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.
In light of the NTA’s responsibility in this area, I have forwarded the Deputy's request to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
109. Deputy Bernard J. Durkan asked the Minister for Transport if he has given any instruction or directive, or is aware of one which might affect the recalibration of traffic lights in Dublin City and the adjoining counties such as Kildare, north resulting in traffic chaos, long tailbacks and in some cases lack of movement for up to one hour and thirty minutes; if this issue could be investigated as a matter of urgency; and if he will make a statement on the matter. [43883/24]
View answerThe operation of traffic lights, including signal timings and calibration, is the sole responsibility of the road authority in question. The Deputy may wish to bring his query to the direct attention of Dublin City Council and Kildare and other relevant County Councils.
110. Deputy Bernard J. Durkan asked the Minister for Finance the income tax liability to date in 2024 in the case of a person (details supplied); and if he will make a statement on the matter. [43828/24]
View answerI am advised by Revenue that PAYE employees in receipt of taxable payments from the Department of Social Protection (DSP) have any tax due on those payments collected by reducing the individual’s tax credits and rate bands. The amount of the reduction is calculated with reference to payment amounts reported to Revenue by DSP.
Revenue have confirmed that the income tax charged to date in 2024 for the person concerned is correct and up to date, based on the information currently held on their record.
111. Deputy Thomas Pringle asked the Minister for Finance if an investigation will be carried out into the insurance companies who have been charging larger annual premiums for lesser insurance cover when homeowners have informed the insurance companies that their homes are affected by defective concrete blocks; and if he will make a statement on the matter. [43585/24]
View answerAt the outset, it is important to state that neither I, as Minister for Finance, nor the Central Bank of Ireland can direct the pricing nor provision of insurance products. This is a commercial matter which individual companies assess on a case-by-case basis. This is due to the EU Single Market framework for insurance (the Solvency II Directive) which specifically prohibits Member States from doing so. Therefore, Government faces significant constraints in addressing the matter raised by the Deputy.
Insurers use various rating factors when deciding whether to provide coverage and on what terms. Insurers base their prices on their own claims experiences, which means companies may weigh these factors differently. Additionally, increasing costs for repairs and labour due to inflation are contributing to premium increases.
Notwithstanding this, officials from my Department have engaged with the Department of Housing, Local Government and Heritage on this issue.
Government has also prioritised the reform of the insurance environment in Ireland through implementation of the Action Plan for Insurance Reform, which aims to improve the cost and availability of insurance for all households, businesses and voluntary groups. Significant progress has been achieved, following delivery of the bulk of the actions contained in the Action Plan which should assist in the creation of a more competitive insurance market, which will benefit all citizens. Minister of State Richmond has engaged with CEOs of major insurance companies to emphasise the importance of passing on savings from the reformed insurance environment to customers through lower premiums.
In situations where a person is not satisfied with the service of an insurance provider, it is advisable that that person make a complaint to the firm's internal complaint resolution process, as you have done. The Consumer Protection Code requires that if after 40 days the complaint has not been resolved to the customer’s satisfaction, the regulated entity must inform the consumer that they may refer their complaint to the Financial Services and Pensions Ombudsman (FSPO).
The FSPO is a statutory official who acts as an independent arbiter of disputes which consumers may have with their insurance company or other financial service provider. The FSPO can be contacted either by email at info@fspo.ie or by telephone at 01-567-7000. Investigations by the FSPO are free of charge to the complainant.
It may interest the Deputy to know that Insurance Ireland operates an Insurance Information Service for those who have queries, complaints or difficulties in relation to obtaining insurance. This can be accessed by ringing 01-676-1820 or emailing feedback@insuranceireland.eu. In addition, Brokers Ireland has access to a wide range of providers and products, and can offer advice for customers in sourcing cover. Brokers Ireland can be contacted at 01-661-3067 or at insurancequeries@brokersireland.ie .
In conclusion, I wish to reassure you that it is my intention to continue to work with my Government colleagues to ensure that Government reforms of the insurance environment in Ireland will have a positive impact on the affordability and availability of insurance for all consumers across the country.
112. Deputy Bríd Smith asked the Minister for Finance if he will reconsider allowing the children of landlords registered with the Residential Tenancies Board (RTB) to claim the rent tax credit; if he will specifically refer to a case (details supplied); if he will explain the rationale for excluding this cohort; to indicate if there are plans to include this group in the future, or offer an exemption if the tenancy and landlord are RTB compliant; and if he will make a statement on the matter. [43593/24]
View answerSection 473B of the Taxes Consolidation Act (“TCA”) 1997 provides for the rent tax credit, which is, subject to a number of conditions, broadly available in the following three circumstances:
1. where the claimant makes a qualifying payment in respect of a residential property which he or she uses as his or her principal private residence,
2. where the claimant makes a qualifying payment in respect of a residential property which he or she uses to facilitate his or her attendance at or participation in his or her employment, office holding, trade, profession or an approved course, and
3. where the claimant makes a qualifying payment in respect of a residential property which his or her child uses to facilitate his or her child’s attendance at or participation in an approved course.
Further details in respect of the credit, including comprehensive guidance on the full range of conditions which must be met and how to make a claim, can be found in Tax and Duty Manual Part 15-01-11A at:
www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-11A.pdf .
One of the conditions attached to the rent tax credit pertains to the relationship between the claimant, tenant and landlord. Furthermore, the manner in which this condition applies varies depending on the nature of the tenancy concerned.
As regards the scenario raised by the Deputy, section 473B(7) provides that where the relationship between the claimant and the landlord is that of parent and child, or vice versa, the rent tax credit will not be available in any instance. This will be the case irrespective of the nature of the tenancy concerned and its Residential Tenancy Board registration status.
The rationale behind the prohibition on tenancies of this nature is that if such arrangements were allowed to qualify for the relief, it would leave the tax credit open to possible manipulation where parents and their children could collude to create a tax advantage for either party, which was not warranted. While there is no suggestion of collusion or manipulation in this case, it is not possible to legislate for a relief of this type which caters for every specific situation.
In designing tax measures, there is a balance to be struck between providing support to as many people as possible consistent with the overall policy intention behind the measure and ensuring that there is an appropriate degree of control in the management of limited Exchequer resources. The current rules for the rent tax credit seek to achieve such a balance.
113. Deputy Noel Grealish asked the Minister for Finance if he will consider extending exemptions on property tax to people who are on fixed pensions; and if he will make a statement on the matter. [43651/24]
View answerOn the introduction of the Local Property Tax (LPT), the Government decided that a liability to the tax should apply to all owners of residential properties 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. There is no specific exemption from the requirement to pay LPT for property owners on fixed pensions under the Finance (Local Property Tax) Act 2012 (as amended), though such persons may be entitled to an exemption on other grounds or may qualify for a deferral subject to meeting the qualifying conditions.
The LPT legislation provides for the possibility of deferring the charge to LPT in certain circumstances to assist individuals who may have difficulty paying the tax. A qualifying person may opt to defer, or partially defer, payment of the tax. Where a person qualifies for a full deferral then 100% of the liability can be deferred. Where a person qualifies for partial deferral, then 50% of the liability can be deferred. The balance of 50% of the tax must be paid. The deferred tax remains as a charge on the property and must be paid before a sale or transfer can be completed. Interest is charged at 3% per annum on the deferred amount.
The income thresholds were increased in 2022 and are €18,000 for a single person and €30,000 for a couple to qualify for a full deferral. The income limits to qualify for a partial deferral are €30,000 for a single person and €42,000 for a couple. It is also possible to apply for a deferral on the grounds of hardship if a person suffers an unexpected and unavoidable significant loss or expense as a result of which a person cannot pay their LPT liability without suffering financial hardship. Further information regarding the deferral of LPT is available on the Revenue website at: www.revenue.ie/en/property/local-property-tax/deferral-of-payment/index.aspx.
Any property owners experiencing financial difficulties can avail of a wide range of flexible payment options both in respect of 2024 liabilities and for any previous years where liabilities remain outstanding. The full range of payment options, which includes phased arrangements, are available to property owners on the Revenue website at: www.revenue.ie/en/property/local-property-tax/paying-your-lpt/index.aspx.
Finally, property owners experiencing difficulties in meeting their LPT obligations can contact Revenue through MyAccount at www.revenue.ie or by calling the LPT helpline (01) 7383626.
