28. Deputy Steven Matthews asked the Minister for Finance the position regarding the number of residential properties deemed exempt from the local property tax in 2023 for reasons of being either unsuitable for use as a dwelling, or unoccupied as a dwelling in 2023, broken down by county, in tabular form; and if he will make a statement on the matter. [26354/24]

The Finance (Local Property Tax) Act 2012 (as amended) provides that any building or structure which is used as, or is suitable for use as a dwelling is liable to LPT. Property owners are required to self-assess their property’s liability to LPT. Where a property is uninhabitable to such an extent that it is not suitable for occupation (or not actually occupied), it is outside the scope of LPT and is not taxable. In such circumstances, there is no requirement for the property owner to file an LPT return. Therefore, no data is available in respect of properties which are not liable for LPT.

There are nine LPT exemptions that may be claimed and each exemption has its own qualifying conditions. Further information on LPT exemptions is available on the Revenue website at: www.revenue.ie/en/property/local-property-tax/lpt-exemptions/index.aspx

The latest statistics in relation to LPT, including the number of exemptions claimed, are published at: www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/current-year-stats/index.aspx