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That is okay, but we are not. We are committed to the local property tax as a sustainable way of trying to fund local services. We have a situation where more is now being returned to local authorities. Council chambers across the country, including the Deputy

ineffective nature of the Derelict Sites Act and the need for reform in that space. When a local authority identifies an owner of a derelict site or property and, after due process, decides to place that site on a register, the individual may decide to contest that … vacant homes tax. It is not about collecting tax; it is about incentivising use. I ask and urge the Minister to look again at ensuring the revenues generated and collected are returned to local authorities like the local property tax, by and large

draw some analogies between the transfer of the household charge, which the Minister will recall from the early 2010s, to the local property tax and how compliance improved. In fact, the transformation of the household charge to the property tax was quite successful from a collection point

that, astonishingly, left working people worse off. It hiked up the price of petrol, diesel, home heating oil, road tolls and the local property tax. The Government allows big energy companies and large supermarket chains to price-gouge and fleece people. It does nothing to stop it. Worse

precious to people. It is like it cannot stop itself from making life harder for people. It hiked up student fees, the local property tax and the cost of petrol and diesel. It stands back and allows big energy companies to jack up electricity and gas bills

local property tax, LPT, increase kicked in last month. The Government has ensured that virtually every household in the State has experienced a property tax increase. Thousands faced a substantial increase as they were pushed into higher valuation bands. Now that the households that are struggling with

households in Galway would actually increase a band. There will be major differentiation across regions. Everybody is paying higher local property tax under Fianna Fáil and Fine Gael. Every single person is paying more. Everybody's property tax increased as a result of this but some had their

lead-in time will be required for our local authorities to identify all the relevant derelict properties in their areas for inclusion on a register in a consistent manner. I intend to legislate for the derelict property tax in 2026. This is dependent on engagement from stakeholders … Attorney General. The timeline of bringing in the legislation in 2026 is necessary to allow local authorities to prepare and publish a preliminary register of derelict properties in 2027, with the tax coming into effect as quickly as possible thereafter. The yield from the derelict property tax will

from a derelict levy collected by the local authorities - I am not in any way having a go at them; they do a good job - to a consistent national tax collected by the Revenue Commissioners. The benefit of announcing the tax in the budget a couple of months … sitting on a derelict property in a housing emergency, we are going to tax you. It is not just that we are going to tax you; it is also that Revenue will collect the tax. People know Revenue is very good at collecting tax. That there

applies to land that is zoned for residential use and is serviced and identified on maps published by local authorities, but which is not residential property. The RZLT aims to prompt residential development by incentivising landowners to activate existing planning permissions, or to engage with planning authorities … RZLT declared, the number of exemptions claimed, and the total hectares returned, including and excluding exempt land, is published within the October 2025 property taxes report available on the Revenue website: www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2025/index.aspx. It shows that as of 30 September 2025, there had been 2,433 registrations

different with the movement from the current levy to the new tax. It has to be consistent and applied without fear or favour, no matter where the property is located in Ireland and no matter which local authority area is involved at present. This is a big body

standards for apartments; a reduction in the VAT rate to 9% from 13.5%; an enhanced corporation tax deduction; and an exemption from corporation tax for cost-rental homes. The cumulative impact of these could result in a reduction of up to €160,000 in the cost of delivery … through the vacant property refurbishment grant and the introduction of a new derelict sites tax, administered and collected by the Revenue Commissioners. As I have outlined, the Government will lead with record investment and strong direction, but success also depends on local authorities, the Land Development Agency

thing in relation to a derelict site levy and County Louth doing another. That is a levy collected by the local authorities. Once this becomes a national tax there has to be that consistent approach. I agree with the Deputy about dereliction and the housing emergency, absolutely … this is why we have made some changes, for example with the living cities initiatives and the like to try and bring derelict properties back into use, particularly on main streets with over-the-shop schemes as well

look at their development plans and to cater for that increased population. One of the points that came up earlier related to local authorities. We want them to provide for up to 50% more housing than the targets that were laid down by the Department. We need more … over 59,000 people. They are getting their own tax back, in many cases, to use as a deposit for a home. Some 8,400 people have availed of the first-home scheme. There is also the vacant property refurbishment grant, from which nearly 15,000 people have

with a scheme. The Department of Finance is then asked to examine the merits of the scheme and whether it has a tax implication. It has to originate from another Department, however. The Minister mentioned that this legislation was coming up as a potential way to deal with … from tax. Is there a precedent for this? Yes. The Government introduced the accommodation recognition payment, ARP, which is only available to Ukrainians. In the county of Donegal there are over 2,000 homes that are rented out to Ukrainians and the rental income is tax free

increase of €26, however, because of the tax bands. When the USC charge was lowered, the Government never moved the tax bands, so that person will pay more tax on it. When you break it down, take off the 1.5% auto-enrolment, which is also starting in January … Young people trying to get on the property ladder have moved in with their parents. Under the laws that are there, even if they have a modular unit out the back at the moment, they are being penalised by the local authority because the Bill, for people trying

Department so we have faster decisions in terms of housing approvals and, of course, the Housing Activation Office working actively with the 31 local authorities in helping to deliver homes. These are critical measures and this plan will build on that. It provides record funding through the revised … significant part of this and there are key measures in it to provide additional incentives. Equally, if actions are not being taken, a property tax will be established through the Revenue, which is also very important. The real test of this plan will be reducing homelessness in this

roadmap to phase out fossil fuel heating systems. The SEAI has a number of schemes in place to support homeowners to upgrade their properties and move to renewable heating systems, thereby allowing homeowners to choose the best home upgrade option to suit their particular needs. These include … residential and community retrofitting across our Department and the Department of Housing, Local Government and Heritage's schemes was invested in upgrading home energy performance for households at risk of energy poverty across privately owned, local authority and approved housing body homes. The Department continues to build

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

will provide all available information on the distribution of residential property held by the Revenue Commissioners for the purposes of local property tax (details supplied); his views on the matter of wealth and property distribution, particularly after recent reports on the dramatic growth in household wealth, in tabular

Deputy Naoise Ó Cearúil asked the Minister for Housing, Local Government and Heritage the breakdown of local property tax allocations to Kildare County Council, by municipal district, including north Kildare, for each of the past five years; and if he will make a statement on the matter. [72083/25

Deputy Naoise Ó Cearúil asked the Minister for Housing, Local Government and Heritage the per capita figures for local property tax allocations across all municipal districts in Kildare, including north Kildare; and if he will make a statement on the matter. [72084/25

Minister for Housing, Local Government and Heritage the way in which population growth in north Kildare has been taken into account in local property tax allocation decisions; and if he will make a statement on the matter. [72085/25

Minister for Housing, Local Government and Heritage if he will publish any impact assessments carried out before Kildare County Council applied local property tax variation factors; and if he will make a statement on the matter. [72086/25

Deputy Naoise Ó Cearúil asked the Minister for Housing, Local Government and Heritage the way in which the local property tax equalisation mechanism impacts Kildare County Council's receipts, with particular reference to north Kildare; if he will consider publishing disaggregated data on an annual basis

Tánaiste and Minister for Finance the reason no assessment has been carried out by his Department on the effect of the 2026 local property tax revaluation on homeownership affordability and private rental supply, given the confirmed upward movement in valuation bands and the rising financial pressure on households

Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the local property tax band changes; the reason Galway city is the area with the highest percentage of people going up a band, at 15%, compared to a 4% national average

Deputy Emer Currie asked the Tánaiste and Minister for Finance the exemptions and reductions available for local property tax (details supplied); and if he will make a statement on the matter. [69454/25

Deputy Pádraig Mac Lochlainn asked the Minister for Housing, Local Government and Heritage if he will consider a waiver on commercial rates, or a portion of commercial rates or taxes, for the owners of commercial properties with defective concrete blocks who have no government scheme available to them