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would, of course, require detailed consultation on the design and modelling of the interaction with the local property tax and residential zoned land tax. The commission was clear on the local property tax. It called the local property tax a well-functioning tax, the yield from which should … when we look to reform the local property tax is the funding of our local authorities. The Labour Party welcomes the broadening in the Bill of the discretion available to local authorities in the setting of the local property tax from 15% to 25%. This was a commitment

tax system, which has raised more than €6 billion in revenue since it was introduced in 2013. It has provided vital funding for our local government and local services. The Report of the Commission on Taxation and Welfare, published in 2022, acknowledged that local property tax … reasons, the local property tax is an important tax to keep. Deputy Doherty is right that it is a political decision to vary it every five years. It has been deferred in the past, but the further you push out a revaluation of the local property tax

more money and at the same time argue that the local property tax that helps fund them should be abolished. The argument will then be made that we are collecting taxes in other areas, but those taxes are being spent. They are being spent on public services … local property tax and that things can be funded from other taxes we are collecting when those other taxes are already being used to fund public services and when the Opposition often states that there need to be more public services paid for out of those taxes

clarity to every single constituent that the proposed local property tax regime will stay in place for a period of five years. Notwithstanding that, local authorities have the opportunity to increase or decrease their local property tax band. I welcome that there is more scope given to local … from the local property tax in each local authority goes to funding local services, community development through reinvestment in communities, amenity grants, festival grants and infrastructure improvement. Kilkenny was able to get way more roads done as a result of the local property tax. Way more footpaths were

local property tax and the protection of the tax base. This is something we campaigned on in the last election. We do not hide the fact that we support the protection and expansion of our core tax base. This should be a progressive tax as a tax … local property tax?" Unfortunately, it is a question most of us really grapple with answering. This tax can work and empower councils to make our communities better but the system is set up to breed resentment and a sense of futility. The more local property tax collected

property tax was established to make local authorities self-funding. In reality, it has not achieved this to any substantial extent. I come from a background of 11 years on Dún Laoghaire-Rathdown County Council, the local authority area in which the highest rates of local property tax … local authorities reduce the property tax accordingly. Not only this but there have been consequences for those local authorities with regard to central Exchequer funding, which is cut because they are seen to have not played ball by reducing the local property tax when, in fact, the entire

local property tax from principal private residences without loss of revenue to local authorities 3. The Minister shall, within 3 months of the passing of this Act, prepare and lay before Dáil Éireann a report outlining a roadmap for the removal of local property tax from principal private … tax from principal private residences without loss of revenue to local authorities". Obviously, that would be done through the Exchequer funding the local authorities with the money that would be lost. It will not come as any surprise to the Minister that Sinn Féin opposes the local property

move amendment No. 1: In page 3, between lines 23 and 24, to insert the following: “Report on the accessibility of the local property tax exemption for those affected by defective concrete blocks 3. The Minister shall, within 3 months of the passing of this Act, prepare … before Dáil Éireann a report on the accessibility of the local property tax exemption for those affected by defective concrete blocks.”. This amendment calls on the Minister, within three months of the passing of this Act, to prepare and lay before Dáil Éireann a report on the accessibility

costas tithíochta ag dul in airde faoin Rialtas seo, beidh cuid acu á ndíol ag leibhéal níos airde. Sinn Féin opposed the local property tax in every year, as the Minister well knows. We account for phasing out this local property tax. We present the Government with … item that could be taxed. Sinn Féin believes in taxing wealth but one has to recognise that the family home has a particular position in the Irish State. It should be on net wealth that we tax, not tax where there are mortgages that are equivalent or similar

broadened our tax base, and has now brought in approximately €6 billion for local services since its introduction in 2013. This year will mark the second revaluation of LPT since it was introduced. The first one occurred in 2021. In July 2021, the Finance (Local Property Tax) (Amendment … Local Property Tax payments and continue to retain revenue collected locally in the same local authority." Analysis from the Revenue statistics branch has shown the expected yield from LPT under 2021 valuations for this year would be €566 million. If revaluation of properties were to proceed without

Fianna Fáil supports the Bill, which will provide for a new method of calculating the local property tax liabilities in advance of the new valuation period set to commence in 2026. The proposed changes to local property tax will mean that most homeowners will remain in their present … tax. The existing thresholds will increase by between 30% and 40%, depending on personal status and whether the threshold is in respect of full or partial deferral. Additionally, a change has been made to the local adjustment factor, which allows local authorities to vary the amount of local

Government and Opposition sides of the House. In County Cork, the local property tax is going to increase this year. People are paying this unfair tax but they cannot even get the local authorities to carry out work. This happens right across the State, not just in Cork … Government Members come in here and say local authorities should do this and that, but the local authorities have to produce balanced budgets every year, and if they do not have the income coming in from the local property tax, rates or housing rents, which are the only

show the people paying the local property tax where exactly their extra taxes are going. I have only recently been elected to this House. Working on Dublin City Council, I could see the centralised decision-making and standardised funding process. The local authorities and, in particular, councillors … needed to allow councillors to see where Dublin City Council is spending the local property tax increase and to decide where this increase in tax revenue will be put in their local areas. If councillors are going to be held responsible by the public for the lack

grateful for the opportunity to address the House on the Finance (Local Property Tax and Other Provisions) (Amendment) Bill 2025. As a representative of Dublin Rathdown, I am acutely aware of the importance of the local property tax, both as a source of funding for our local authority … first place. The local property tax, established in 2013, was a critical reform in the wake of the financial crisis. It was designed to broaden our tax base, to provide a stable and predictable source of funding for local governments and to reduce our reliance on volatile transaction

that has yet to be taken in charge by a local authority shall have a 50 per cent reduction applied to its local property tax liability.”.”. This amendment is connected to the issue of taking in charge in what are sometimes newer developments or newer estates but, given … done properly or maybe the cost of it being borne by the residents. There are therefore situations where the residents are paying local property tax for maintenance of their public areas and local facilities but are not getting any of that money spent in their local area because

business at hand, the local property tax is a fund for the local authorities. I do not want to see the local authorities without the funding to carry out different infrastructure works within our areas. However, if the local property tax had to go tomorrow morning, there … house has to pay between €5,500 and €6,000 to build their own house, on top of a local property tax. Four years ago, the charge was €120 per sq. ft. The Government at the time, on VAT alone, was making €34,500 from a person building

question of the local property tax. The Minister will be aware that the overall budget for local authorities in the country is in the order of €6.7 billion annually. We are here debating the 6.5% of budgetary income that comes from local property taxes. We are very unusual … already do that to a certain extent with the telecoms companies. It needs to be widened. On the question of a local property tax, 6.5% of the overall budget is very low in European terms. I can talk about what we did when I was a member

When local property tax was introduced in 2013, the Government decided that a liability to the tax should apply to all owners of residential properties with a limited number of exemptions and no deductions. Limiting the exemptions available allows the rate to be kept low for those liable … persons who do not qualify for an exemption. The proceeds of the local property tax are largely used for the general provision and maintenance of infrastructure, services and amenities in a local authority area. Accordingly, residential property owners and estates not yet taken in charge benefit from

Partner’s Pension) Bill 2025 - Financial Resolution (without debate) - Motion re Third Report of the Standing Committee of Selection (without debate) - Finance (Local Property Tax and Other Provisions) (Amendment) Bill 2025 (Second Stage) (to conclude after 3 hours and 34 minutes) Tuesday's private members' business shall … Motion re Emergency Action on Housing and Homelessness, selected by Sinn Féin. Wednesday's business shall be: - Finance (Local Property Tax and Other Provisions) (Amendment) Bill 2025 - Financial Resolution (without debate) - Residential Tenancies (Amendment) Bill 2025 (Second and remaining Stages) (Second Stage to conclude after 3 hours

local property tax is an unjust tax on the family home. It should never have been introduced. A home should never have been turned into a financial asset. It should be treated not as a source of wealth but as a necessity. The original household charge was brought … alternative budgets. We are committed to taxing wealth in order to reduce the burden on ordinary workers and to using this money to deliver quality infrastructure and local government services. This Bill provides for local authorities to vary the property tax upwards by 25%. On paper, that appears

which comes directly from the Government. Of the remaining amount, €133.5 million comes from commercial rates and €31.5 million from the local property tax, which is a drop in the ocean. When I came back on to the council after being a TD in 2014, for the first … Social Justice Ireland has suggested it should be a site-valuation tax rather than local property tax but we should really be reducing income taxes proportionately and allowing a proper workable local property tax where people can say, "That paid for services." We have to make a decision

Carrick-on-Suir as well as the villages and rural houses. These people continue to be squeezed by this unjust and unnecessary local property tax. The Bill proposes to increase charges on the vast majority of households despite the cost-of-living crisis. We have also been told … legislation but I do not welcome that we can give our local councillors the latitude to increase the rate of local property tax by 25% instead of 15%. What will happen? Management will push for an increase of 25%, and more if they can get it, because councils

move: “That— (a) section 13 of the Finance (Local Property Tax) Act 2012 (No. 52 of 2012), which provides for the valuation date in respect of local property tax, section … that Act, which provides for the amount of local property tax to be charged, and section 20 of that Act, which provides for the power of elected members of local authorities to vary basic rates of local property tax, and (b) the provisions contained in Chapter

same quality as in the estate beside it that has been taken into charge, then that should be reflected in the local property tax bill of the person in the estate that it is not in charge. I understand that argument and why he proposed this amendment … make this change in the local property tax is that it is an important principle that everybody's tax be collected in the same way. While lots of people have issues and disagree with the principle of the local property tax, it is clear and simple. The main

tax another group instead. In fairness, the local property tax will affect everybody. Everybody will pay more in tax this year, but the guy who has a pension pot of €2.5 million can afford the extra bit in local property tax. That is the difference. Take the example … with something like €24,000 per year and has to try to raise a family with it. These are the people whose local property tax is going to double. This is about fairness. Who do we put the burden on? Taxation is about where we place the burden

Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generate by the local property tax from rental properties excluding local authorities and approved housing bodies; and if he will make a statement on the matter. [33729/25

Deputy Pearse Doherty asked the Minister for Finance the total projected local property tax liability for 2026 excluding local authorities and approved housing bodies; and if he will make a statement on the matter. [33728/25

asked the Minister for Finance the expected revenue yield from an increase in the vacant homes tax to ten times the annual local property tax rate in a full year; and if he will make a statement on the matter. [30695/25

local property tax and introducing a tax on non-principal private residences (NPPR) as follows: single NPPR– €1,000, ten or less NPPRs–€1,500 per property, and 11 or more NPPRs– €2,500 per property, excluding properties owned by local authorities and approved housing bodies

Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of abolishing the local property tax under the proposed changes. [31080/25