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have you back. You are certainly back in action, and I look forward to our engagement later on today. On the local property tax, it is important to speak first about the Future Forty report, which sets out the wider economic and fiscal scenarios and the broader risks … abolish the property tax, narrow our overall position on taxation and increase expenditure. This presents serious risks for our economy. The local property tax is a key source of funding for many local authorities across our country. It pays for services and amenities in each local area

local property tax. In the middle of a cost-of-living crisis, when people are counting every euro and every cent, Fianna Fáil and Fine Gael decide to take more. This is a tax on the family home. It is not a tax on wealth or greed … skip this month, be it the electricity bill, the rent or the groceries bill. The Minister came along and hiked up the local property tax. No sooner was the ink dry on a budget that left workers high and dry than the Government was back again heaping more

appropriate level of tax that everyone else pays. Indeed, under this measure, they would still be able to reduce their tax significantly because they would be able to carry 50% of their losses forward. It is just unbelievable that this has happened. The Government will … will put up the price for ordinary people. Motorists will have to pay more for home heating oil, petrol, diesel and the local property tax. They will have to pay more for bloody everything but when it comes to banks that are making €5 billion profit, the excuse

were given to landlords but renters were left out in the cold. There were no cost-of-living supports for workers, no income tax cuts for ordinary families and absolutely no relief for those under huge pressure literally just to get by. In fact, instead of helping people … double child benefit payment, increasing the price of petrol and diesel, hiking student fees by €500, increasing road tolls, increasing the local property tax and enabling runaway rents to rise even further. You could not make it up. Workers and families are being hit from all sides

said with regard to not adjusting income tax: "That's the equivalent, we just need to be honest, of saying there will be tax rises". That is exactly in his own words the effect of what he is delivering here to workers who are toiling to build this … individuals: the increase in student fees, another broken promise; increases in petrol and diesel; increases in home heating oil; and increases in local property tax. Increases after increases have been placed on the shoulders of ordinary working families. That is why so many people - over 300,000 people

more; and measures that allow developers to make millions of euro of profits building apartments and not having to pay a penny in tax on those profits. You are pouring money into the pockets of those who are already flush while ordinary workers have to watch every euro … fact that you promised you would reduce them; you increased the cost of petrol, diesel and toll roads; you jacked up the local property tax; and you provided no extra help for renters but a nice increase for landlords. That is where your priorities lie. None of this

have decided to withdraw the energy credits. You have decided to jack up local property tax. You have decided to put up petrol and diesel. You have decided to put up student fees. People are so annoyed

question on derelict site levies. The introduction of a derelict property tax was announced in budget 2026 and it is intended to introduce legislation providing for the tax in the Finance Act in 2026. The tax will, when it comes into effect, replace the derelict site levy … responsibility of local authorities. Derelict site levies that remain outstanding when the new tax is introduced will remain as a charge on the properties concerned and remain the responsibility of each local authority to collect. My Department is working on a number of measures to increase staffing levels

does not want to retrofit after all the grants and the tax breaks, he or she can sell the property with the tenant in situ to someone who will. We think that should be the local authority, which can convert the property into public, social or affordable housing

person connected with a developer of rented residential or commercial property within the scheme will be in a position to retain the property for the purpose of letting, but it should be noted that the state aid cap will still apply over a rolling three-year period … remaining unused at the end of the tax life of the building will be terminated. A number of other features of the scheme implicitly set an upper limit on the Exchequer cost in respect of residential premises, including that the local authority must issue a letter of certification

amendment No. 11 as the substantive amendment in terms of its effect being the disapplication of income tax, USC and PRSI from rental income received by a landlord where a property is being let to a person who is an applicant under the defective concrete blocks scheme … respect of remediation options and grant amounts. I also acknowledge these homeowners may face great difficulties in the face of shortfalls in the local rental accommodation supply. That is the issue the Deputies are trying to constructively engage on. We are committed to trying to address issues with

rental income for certain retrofitting expenses incurred by the landlord on rented residential properties, for a maximum of two rental properties. Budget 2026 extended the tax incentive for a further three years to end 2028. The home energy upgrade loan scheme launched in 2024 enables homeowners, including … electrical supplies. Responsibility for the enforcement of the regulations in the private rental sector rests with local authorities. My Department’s policy of setting private rental inspection targets for each local authority and providing ring-fenced Exchequer funding to help them reach those targets is working

will provide quality, skilled employment that pays high salaries, thereby contributing to our corporation tax, PAYE and PRSI receipts. Additionally, further returns on investment will come from site rental or sale. At a local level, Irish-owned enterprises will benefit from site development opportunities as well as ongoing … need more ambition and to get that next wave of investment. The next generation initiative will sit alongside the IDA's regional property programme, which, during the 2025 to 2029 lifetime of its current strategy, will deliver 23 projects across 21 locations in eight regions, primarily focusing

communities continue to face. There remains a prevalence of horses in green areas and others are often stabled in derelict council houses or properties. In one day in February in the space of half an hour, I counted 50 horses grazing in urban areas. During my regular visits … hear from local communities about the horses, and often foals, left injured and dead in their areas. Recently, I got a horse removed after it was lying dead at the back of someone's home for more than a week. This is incredibly unfair to local people

electricity bills coming into his house because it is an old property. He does not have the money to do the property up, despite what is available from the Government in terms of grants. I have spoken to small business owners from Ballincollig to Little Island … planner, the engineer or the local authority. It is the failure of national leadership. It is a failure of plans and a failure to invest in the future and think ahead. Ireland has some of the highest taxes in Europe and the largest budget surplus in the history

agencies engage respectfully, regardless of where people are on the political spectrum, and respect the mandate of people in this House and at local level. Uisce Éireann should meet with the Deputy and the other representatives in relation to that issue. I thank the Deputy for highlighting … Department estimates or predicts, but here is something else my Department predicts and estimates. It estimates that there are approximately 98,000 properties in this country that have planning permission in place but remain uncommenced. Around 42,000 of them are apartments in Dublin. We have a situation

Deputy Michael Murphy asked the Minister for Housing, Local Government and Heritage the impact of local property tax decisions on local authority finances over the last five years; and if he will make a statement on the matter. [67126/25

Deputy Johnny Guirke asked the Minister for Housing, Local Government and Heritage for a breakdown of the distribution of the local property tax funding to each local authority for the past four years, in tabular form. [58614/25

Deputy Johnny Guirke asked the Minister for Housing, Local Government and Heritage to outline the benefits the increased local property tax will have for each local authority; if each local authority will receive additional funding; and if he will make a statement on the matter. [58616/25

Finance if any review or research has been carried out into the potential cost to the Exchequer of waiving the cost of local property tax for all those in receipt of the state pension; and if he will make a statement on the matter. [66404/25

Finance if any review or research has been carried out into the potential cost to the Exchequer of waiving the cost of local property tax for all those in receipt of the widows pension; and if he will make a statement on the matter. [66405/25

Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of conducting an overall assessment of the existing local property tax scheme to create a more equitable system based on ability to pay rather than property value; and if he will make a statement

Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of waiving the cost of the local property tax for all those in receipt of the widows pension; and if he will make a statement on the matter. [66407/25

Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of waiving the cost of the local property tax for all those in receipt of the State pension; and if he will make a statement on the matter. [66408/25

Heneghan asked the Tánaiste and Minister for Finance if he will examine the extent to which current house price inflation is increasing local property tax liabilities for homeowners, particularly in areas where rising valuations are placing additional financial pressure on households; if his Department has assessed the impact

based on Revenue's 2026 valuation modelling, of the number and proportion of residential properties expected to move up one or more Local Property Tax valuation bands for the 2026-2030 valuation period. [64957/25

November 2025, if research has been carried out into the creation of an upper limit cap on the cost of local property tax; and if he will make a statement on the matter. [64118/25

Department has carried out estimates on the cost to the Exchequer of implementing an upper limit cap on the cost of local property tax; and if he will make a statement on the matter. [64119/25

November 2025, his views on the merits of putting in place an upper limit cap on the cost of local property tax to avoid putting undue financial burden on families and individuals; and if he will make a statement on the matter. [64120/25

Deputy Ruth Coppinger asked the Minister for Finance to consider an alternative system for local property tax for those estates that have not been taken in charge by a council, given issues that have arisen (details supplied); and if he will make a statement on the matter. [62972/25

Finance further to Parliamentary Question No. 471 of 4 November 2025, the total value of all residential property based on the local property tax data, using the average figure report for all properties below €2.1million; the total value of residential property owned by multi-property owners using

Deputy Charles Ward asked the Minister for Finance the amount of income collected in Donegal through the local property tax each year since it was introduced in 2013, in tabular form; and if he will make a statement on the matter. [62346/25

Ward asked the Minister for Finance further to Parliamentary Question No. 455 of 4 November 2025, his views on the whether the local property tax is equitable given that it is based on property value rather than income; if he is concerned that it is overburdensome on people

Deputy Charles Ward asked the Minister for Finance if he will clarify the operation of the local property tax exemption for homeowners whose properties are affected by defective concrete; if there is a time limit attached to this exemption; if so, the rationale for imposing a time limit

Deputy Charles Ward asked the Minister for Finance the ‘market value’ homeowners affected by defective concrete blocks are expected to declare for local property tax purposes, given that many of these homes are structurally unsound, unmortgageable, and effectively unsellable in some cases having a negative market value

that live in properties that have increased significantly in value relative to their income and are not in a position to afford local property tax; and if he will make a statement on the matter. [58021/25

Deputy Pearse Doherty asked the Minister for Finance using data from local property taxes, to provide the number of multi-property owners with over one hundred residential properties, including the total number of properties; the number of multi-property owners with between 50 - 99 residential properties

Deputy Pearse Doherty asked the Minister for Finance the total value of all residential property based on local property tax data; the total value of residential property owned by multi-property owners; and if he will make a statement on the matter. [58556/25

Deputy Johnny Guirke asked the Minister for Finance for a breakdown of the income raised from each county from the local property tax for the past four years, in tabular form. [58613/25

Guirke asked the Minister for Finance the expected additional revenue in 2026 from each local authority arising from new legislation on the local property tax, in tabular form. [58615/25

Deputy Ken O'Flynn asked the Minister for Housing, Local Government and Heritage the projected number of homes expected to return to use as a result of the vacant homes tax; the number of properties currently subject to the tax; and how these projections informed Government housing targets