Dáil Éireann Debate, Tuesday - 14 May 2013
181. Deputy Joanna Tuffy asked the Minister for Finance if it is possible to apply for a full or partial exemption or waiver in respect of a private residence that has had works carried out to the property to adapt the house for an occupier that has a disability as part of the housing adaption for people with a disability grant scheme; and if he will make a statement on the matter. [22271/13]
Amharc ar fhreagraI am advised by the Revenue Commissioners that Section 10B of the Finance (Local Property Tax) Act 2012, as amended, provides that a permanently and totally incapacitated person is exempt from payment of LPT where the property is occupied as his/her sole or main residence and where he/she has received a personal injury compensation or is a beneficiary under a qualifying trust. If the exemption does not apply, section 15A of the Act as amended provides for a reduction in the market value of a residential property that has been adapted for occupation by a disabled person, as defined within Section 2 of the Disability Act 2005, where the adaptation has been grant-aided or approved for grant aid by a local authority under either of the following:(1) Housing (Adaptation Grants for older people and people with disabilities) Regulations 2007; or (2) Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001.
The person with the disability must occupy the property as his or her sole or main residence after the adaptation is completed. The reduction in value is limited to the lesser of the chargeable value attributable to the adaptation work carried out on the property and the maximum grant payable under the relevant local authority scheme. The relief ends on the sale or transfer of a property that has been adapted, unless the person with the disability continues to reside in the property.
Full Details are available on www.revenue.ie. I refer the Deputy also to my detailed reply to similar questions, No. 115 on 27 March (15664/13) and No. 231 on 16 April (16212/13).
