Inclusion of proposal to assist disabled people with property tax most welcome

Wednesday, February 13th 2013

Fine Gael TD for Kildare North, Anthony Lawlor, was delighted to learn today (Wednesday) on publication of the Finance Bill that a suggestion made by him last week to the Minster for Finance, Michael Noonan TD, that special exemptions for the property tax should apply to homes which have been adapted for disabled persons was accepted.

“Last week, I tabled a Parliamentary Question (attached) to Minister Noonan about the possibility of disregarding works which have been undertaken to extend or improve a home to facilitate the physical requirements of disabled persons in the overall valuation of a home for the property tax. I firmly believe that disabled people should not be penalised by paying a higher rate of property tax due an increase in the value of their home as a result of necessary works because of their disability.

“I was delighted to learn today that my suggestion to disregard the works has been considered and included in the Bill. I would like to thank the Minister for taking a practical approach in this regard and recognising that disabled persons should not be penalised.

“Today’s announcement by Minister Noonan highlights the Government’s continuing efforts to support disabled people and their families.”

ENDS

DÁIL QUESTION NO 49

To ask the Minister for Finance where a disabled person’s grant has been allocated for an extension or improvements to a home to facilitate the physical requirements of disabled or elderly people, if these necessary works will be disregarded in the overall valuation of a property; and if he will make a statement on the matter.

– Anthony Lawlor.

* For WRITTEN answer on Thursday, 7th February, 2013.

Ref No: 6382/13

REPLY

Minister for Finance ( Mr Noonan) : Liability for local property tax will be calculated based on the “chargeable value” of the residential property. Where a disabled person’s grant has been allocated for an extension or improvements to a home to facilitate the physical requirements of disabled or elderly people, the Finance (Local Property Tax) Act 2012 does not currently allow any necessary works to be disregarded in the overall valuation of a property. Such extensions or improvements to a residence may not increase and may even reduce the market value of a property.

Where a residential property is owned by a charity (approved by the Revenue Commissioners) or a public body and is used to provide accommodation and support to persons with disabilities or the elderly to enable them to live in the community, such properties will be exempt from the Local Property Tax.