Dáil Éireann Debate, Tuesday - 14 July 2026
203. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will extend the six-year local property tax exemption period for homeowners affected by defective concrete blocks in view of the delays faced in the processing of appeals by the DCB Appeals Panel; and if he will make a statement on the matter. [53267/26]
Amharc ar fhreagraI thank the Deputy for bringing this matter to my attention. The operation of the DCB Grant Scheme and the DCB Appeals Panel is a responsibility of the Department of Housing, Local Government and Heritage, in the first instance.
Sections 10D and 10E of the Finance (Local Property Tax) Act 2012 (as amended) provide for a six-year period of exemption from the charge to Local Property Tax (LPT) for certain properties that have been damaged by the use of defective concrete blocks in their construction.
A residential property that has been damaged as a result of the use of defective concrete blocks in its construction will be eligible for the exemption where at least one of the following qualifying conditions is met:
1. The property has been confirmed as eligible for the Defective Concrete Blocks (DCB) Grant Scheme which currently applies to properties situated in the administrative areas of Clare, Limerick, Sligo, Mayo and Donegal County Councils.
2. An insurance company has remediated the property or has provided sufficient funds to carry out the remediation.
3. The builder of the property has remediated it or has provided sufficient funds to carry out the remediation.
The exemption must be claimed by property owners and applies for a fixed period of six years from the first liability date (i.e., on 1 November in a given year) on which the property meets the above qualifying conditions. In the case of properties eligible for a grant under the DCB Grant Scheme, the exemption applies from the first liability date after confirmation of eligibility for the DCB Grant Scheme has been issued.
Where a property qualifies for the exemption following remediation of the property or provision of sufficient funds to remediate the property by an insurance company or builder, the exemption applies from the first liability date after funds in satisfaction of a claim for the remediation of the property are provided by an insurance company, or the date on which the builder completes the remediation of the property or provides sufficient funds for the remediation of the property.
For instance, where a property becomes eligible for the exemption in June 2025, and a claim was made for the exemption on 1 November 2025, the exemption from LPT will cover the six year period 2026 to 2031.
Property owners claiming the exemption must provide appropriate supporting documentation to Revenue. Further information can be found in Tax and Duty Manual Part 02-13 Exemption for properties constructed using defective concrete blocks at: www.revenue.ie/en/tax-professionals/tdm/local-property-tax/part-02/02-13.pdf
Where an exemption does not apply, it is acknowledged that the existence of defects in the construction of a property can have a negative effect on its market value. Accordingly, where property owners have experienced a significant loss in their property’s value for this reason, this should be reflected in the valuation band they select in filing their LPT return.
Where homeowners have further queries about their LPT obligations, Revenue can be contacted online via MyAccount at revenue.ie. Alternatively, the LPT Helpline is available Mon-Fri, 09.30 to 16.30 at 01 738 3626.
