Minister for the Environment, Community and Local Government, Phil Hogan, T.D., on the 13 March 2013 published the list of unfinished housing estates to which an exemption from the local property tax will apply.
The 2012 Household Survey was conducted by local authorities over the course of summer 2012 on the basis of an agreed nationally consistent set of criteria, mapping and survey methodology. The Department of the Environment, Community and Local Government working in conjunction with the Housing Agency, co-ordinated the carrying out of the survey and ensured that local authority returns were in accordance with this this methodology.
The Finance (Local Property Tax) Regulations 2013 listed those developments qualifying for the exemption under Section 10 of the Finance (Local Property Tax) Act 2012. Please see Property Tax Waiver Area Maps link below which identifies the developments or part of developments which qualify within County Waterford.
In assessing the 2012 National Housing Development Survey, each Local Authority identified any unfinished housing development (UHD), or any part thereof and the individual dwellings concerned that are in a seriously problematic condition.
In order to determine which houses were located in estates or part of estates considered to be in a seriously problematic condition each Local Authority was required to apply the following criteria as set out by the Department of Environment, Community & Local Government: