156. Deputy Noel Grealish asked the Minister for Finance if, in regard to local property tax, he will outline the situation that will apply when a taxpayer has declared a particular value in good faith but the property is sold for a higher figure during the period of the valuation and if in that scenario, any additional local property tax will be charged; the way the reverse situation will be handled whereby a higher valuation does not equate with the realised market value in a sale; and if he will make a statement on the matter. [12342/13]

Summary

156. Deputy Noel Grealish asked the Minister for Finance if, in regard to local property tax, he will outline the situation that will apply when a taxpayer has declared a particular value in good faith but the property is sold for a higher figure during the period of the valuation and if in that scenario, any additional local property tax will be charged; the way the reverse situation will be handled whereby a higher valuation does not equate with the realised market value in a sale; and if he will make a statement on the matter. [12342/13]

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• Property Taxation Application

  xml · EN · 12 March 2013

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