Heather Humphreys refuses to confirm she failed to tell the state land agency she’s not entitled to a tax exemption on one of her properties – a criminal offence.
With media refusing to question the presidential candidate on her property affairs, Sinn Féin TD Thomas Gould has called on her to account for her tax issues – including whether she paid the vacant homes tax on the residential property above her former constituency office.
Tailte Éireann won’t say if Humphreys told the land agency she’s no longer using one of her properties as a constituency office – as is legally required.
Humphreys could face criminal action if she didn’t tell the authority – which she hasn’t denied.
The Ditch reported last week that Humphreys could face a separate prosecution for failing to declare she isn’t entitled to a commercial rates exemption and Humphreys won’t say if she paid the vacant homes tax to Revenue.
Humphreys’s refusal to pay commercial rates this year means other Cavan businesses have collectively paid a higher sum to the local authority.
Despite multiple requests for comment
After her election to the Dáil in 2011 Heather Humphreys bought 79 Market Street, Cootehill.
When she used the property as her constituency office, till November 2024, she didn’t have to pay business rates (also known as commercial rates).
This tax funds public infrastructure and community services.
Local authorities set the rates based on the number of properties liable for the charge. Property owners wrongly claiming exemptions leads to higher contributions for other ratepayers.
Because Humphreys didn’t seek reelection to the Dáil in 2024 she wasn’t entitled to avail of an exemption by November that year.
Under Section 46 of the Valuation Act 2001 she was required to inform Tailte Éireann within 28 days that she had stopped using her property as a constituency office.
Failure to inform the state land authority of a change in circumstances is a criminal offence under the same provision.
Humphreys didn’t do this and has avoided paying the charges this year.
The ex-justice minister told media she would pay any rates owed for this year – even though they were due on 1 January and can’t be paid because Tailte Éireann hasn’t withdrawn the exemption from her old constituency office.
She didn’t address allegations she failed to notify Cavan County Council she’s not entitled to a rates waiver.
Tailte Éireann told The Ditch that notifications it receives under the Valuation Act 2001 “are not matters of public record”.
Humphreys declined to comment despite multiple requests for comment.
