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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

thank the Minister for clarifying that thousands of families in homes with defective blocks will have to continue to pay local property tax. That is the reality. The defective blocks are there. The fact only 1,000 have an exemption shows the restrictive measures in place. There … families living with this horror and this nightmare. Let us be clear: the local property tax will not change their world. There are bigger issues with the scheme that the Government is failing them dramatically on. There is an issue with the damage threshold arising when the test

allow us to have more money available for the public services they want to see improved. The changes we are making to local property tax here are below the rate of increase in the value of homes in recent years. We have done that by widening the bands … valuable role in funding the public services our country wants. There are no easy answers available regarding how the abolition of the local property tax would be funded. The answers are not easy and we have already had a debate on it. I have made counterarguments

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

from the passing of this Act prepare and lay before Dáil Eireann a report on the potential introduction of differential rates of local property tax on residential properties under this Act and the Principal Act where such properties are owned by persons who: (a) own two or less … increasing the local property tax for owners of multiple properties. We are talking about landlords, including institutional landlords, who own a large number of properties. The rationale behind the amendment is that there is a difference between people who are paying local property tax on their home

Local property tax was set out to be tax for local authorities. I am not totally opposed to any tax as long as it delivers on exactly what it was meant to be. I will outline to the Minister exactly where it did not deliver in County Cork … meet. They are paying the higher rates and the rates are getting higher but the HAP has not risen to meet that. Local property tax should have delivered in that area. There are council rates and there are outside seating rates. It is a hit on the business

many of the provisions of this Bill. I am aware that my local authority, Offaly County Council, generated approximately €4.9 million in local property tax revenues in 2024, but also that our baseline was €11.2 million. This means we received about €6.2 million in that 2025 distribution … equalisation funding. While that is welcome within the confines of the local property tax system, the heart of the matter remains the fundamental unfairness of LPT as a tax in and of itself. People work, save for years, pay their taxes and buy homes, and then they must

thank the Deputy for making clear his and the Social Democrats' support for the principles underlying local property tax and their support for the value of trying to protect and broaden the tax base. This amendment would require the Minister for Finance to lay a report before … more such properties. I am advised there are 1.4 million owners of one or two residential properties, 49,000 people who own more than two but fewer than 20 properties, 750 owners of more than 20 but fewer than 50 properties, 186 people who own more than

resumed, section 198) (to be taken no earlier than 5 p.m. and if not previously concluded, to adjourn after 1 hour) - Finance (Local Property Tax and Other Provisions) (Amendment) Bill 2025 (Committee and remaining Stages) (if not previously concluded, to conclude either at 10.44 p.m. or after … than 9.30 p.m.; (b) any motions to be taken without debate shall be taken on the conclusion of proceedings on the Finance (Local Property Tax and Other Provisions) (Amendment) Bill 2025; and (c) the weekly division time shall be taken on the conclusion of proceedings on any motions

relief, particularly those who earn between €24,000 and €70,000. There was nothing for them. What they did get was more local property tax, more carbon tax, no increase to child benefit and an increase for third level fees. No matter which way the Government dresses … middle-income earners, there are no medical cards, no tax relief and no income increases. Instead, there is more tax, more local property tax, more carbon tax and higher electricity and gas prices. On the farming sector, I looked at what is there for tillage support

times in public life when a policy, however well-intentioned, by design, strays away from its original purpose. To my mind, the local property tax is such a policy. It is not fair and not a sustainable way of supporting local services. By its very practice … number of years by Department of housing, which conducted a review in 2024, leaves more questions than answers when it comes to local property tax. I agree with my colleague, Deputy Michael Collins. I do not believe there is a properly funded local authority in the country

this. The vacant homes tax was introduced in 2022. The tax is currently charged at seven times the base rate of local property tax. Following re-evaluation last year, in which all local property tax charges were increased by a small to moderate amount, vacant homes tax will … intend to introduce a new derelict property tax in this year's budget. Further details about the tax will be part of budget 2027, which I hope we can then legislate for in the Finance Bill. Creating and introducing the new tax this year is a key priority

Stáit agus go leor i gcruachás ó thaobh costas de. The Minister rightly made the point that if you abolish the local property tax, then you have to provide the money to the local authorities. He gave a figure of €600 million. We have shown the Minister time … million taxed appropriately. They are the choices. The choice is that some people in my county will have to pay double the local property tax. Everybody else will have to pay a little bit more. They are the wrong choices, in my view, and for those reasons

local property tax is not simply to collect revenue, but to fund local services. That has been clear from the outset. If the point is to fund local services but people do not get those services where they live because the local authority has not taken their area … charge, then of course there is a strong rationale for the way the local property tax is designed to reflect that. The intention of this amendment is not to create a significant tier of housing that is subject to this reduced rate for a prolonged period

complex one. Local authorities derive their income from a range of sources, including commercial rates, charges for goods and services provided, the local property tax, and grants from various Departments and State agencies for both capital and current expenditure purposes. The central government grant funding to Kildare County … funding sources, the Department provided €164.9 million in 2020, €218.6 million in 2023 and €233.2 million in 2024. With regard to local property tax, LPT, which makes up approximately 6% of the sector's locally raised income, a review of baselines was completed by a working group

authorities but just a straight swap of a local government grant that was given by central government over periods of time. All tax comes from people's pockets. No matter what tax people pay, whether it is income tax, property tax or VAT, it all comes from people … billion in fuel taxes, the highest fuel tax take ever in the jaws of a cost-of-living crisis, which is incredible. Normally the instinct would be to reduce the fuel taxes when people are hurting so much. Carbon taxes now surpass €1 billion and according

will comment in due course on the Finance (Local Property Tax and Other Provisions) (Amendment) Bill 2025. The Bill is obviously being brought forward to raise more money. I wish to raise a couple of points to provide context. The abolition of rates by Fianna Fáil … performing their functions. Taking away the rates base in 1977 completely undermined local democracy. There are a number of issues with the local property tax, including the fact that there is a lack of transparency as to how it is spent and allocated. Within local councils, the management

roads because of the conditions? People in rural areas, as well as paying for huge fuel costs, are forking out for motor tax, local property tax, which the Government has increased, and soaring insurance prices, yet many local roads are in the worst condition in decades. In that

motor tax, local property tax, carbon tax and huge insurance costs. They are paying and paying but they are not getting the level of service with respect to the condition of their roads that they deserve. Will the Government provide emergency funding packages to local authorities this year

properties damaged by the use of defective concrete blocks in their construction as provided for in section 10D of the Finance (Local Property Tax) Act 2012. The purpose of this section is to ensure that exemption is up to date. I am sorry; I have been speaking … effect from 2026. The inserted section relates to properties adapted for use by people with a disability. Section 15A of the Finance (Local Property Tax) Act 2012 provides for a reduction of €50,000 in the chargeable value of a property that has been adapted in this manner

wealth tax, we do have a number of cases where wealth in Ireland is taxed. There is capital gains tax, capital acquisitions tax, local property tax and certain forms of stamp duty for property and shares for those who are in impacted. In conclusion, in the short time

Local Government Fund, representing an increase of €80 million on 2025. The contribution from central government will also fund €110 million towards local property tax equalisation to ensure that all local authorities, including those with weaker property tax bases, have a minimum level of non-programme funding available … very clear. The Government will not tolerate the continued dereliction and vacancy rates across this country. Local authorities have a role to play in identifying those. Through the derelict property tax announced in yesterday's budget, the Government is sending a very clear message that if people

fantastic regeneration team has been set up in our local authority. As a local authority, we took a decision to raise the local property tax before the local elections of 2019. Ours was the first local authority in the country to do so. That allowed us to ring

wealth is already taxed in a number of ways in Ireland. These include capital gains tax, CGT, capital acquisitions tax, CAT and local property tax. Stamp duty also acts as a tax on wealth, including that charged on the acquisition of shares, stocks and marketable securities of Irish

Raghallaigh asked the Minister for Housing, Local Government and Heritage if he is aware that the Athy Municipal District's annual Local Property Tax allocation is due to reduce by approximately €217,000 from 2027 onwards; his views on the potential impact this may have on the delivery

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

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

authorities was reduced in each of the years 2024, 2025 and to date in 2026, as a result of increases in estimated local property tax yield; and whether Cork City Council and Cork County Council are equalisation or self-funding authorities for 2026. [75364/26

Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of the Local Property Tax system that would allow for a reduction for people on a State pension or other social welfare payment. [71514/26

Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the assessment that has been undertaken of the distributional impact of local property tax across households according to income, household composition, property ownership; the number of properties owned; and if an assessment has been made

Heritage if he is aware of the concerns raised in correspondence (details supplied) regarding the decision not to provide an increased local property tax allocation to Kildare County Council for 2027; and the measures under consideration to address the long-standing funding deficit faced by Kildare County Council

Minister for Housing, Local Government and Heritage to provide a detailed breakdown of the methodology used to calculate the allocation of retained Local Property Tax to the five Municipal Districts within Kildare County Council for each of the years 2027, 2028 and 2029; and to outline specifically

Deputy Naoise Ó Muirí asked the Minister for Housing, Local Government and Heritage to clarify that an independent Local Property Tax (LPT) record is not required for a building applying under the Vacant Property Refurbishment Grant; and that ancillary buildings forming part of a landholding already subject

Deputy Paul Donnelly asked the Tánaiste and Minister for Finance the estimated yield if local property tax rate for band number 16 increased to €2,645, band 17 increased to €3,035, band 18 increased to €3,300 and band 19 increased to €3,590 based

Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the basis upon which local property tax is applied to congregated settings; and whether it should be applied to rooms or to the congregated building. [54425/26

Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will extend the six-year local property tax exemption period for homeowners affected by defective concrete blocks in view of the delays faced in the processing of appeals by the DCB Appeals Panel

Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated cost based on the valuations underpinning the local property tax and any other taxes on land and property, the total uplift in land value nationwide associated with rezoning, public infrastructure delivery, and other initiatives

Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of abolishing local property tax excluding landlords and multi-property ownership. [47021/26

Deputy Michael Cahill asked the Tánaiste and Minister for Finance if it is legal for Revenue Commissioners to request households to pay local property tax on modular homes constructed in back gardens that are on the same folio as the main dwelling; and if he will make

Michael Cahill asked the Tánaiste and Minister for Finance if it is legal for the Revenue Commissioners to request households to pay local property tax on modular homes constructed in back gardens that are on the same folio as the main dwelling; and if he will make

Deputy Barry Ward asked the Tánaiste and Minister for Finance 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 that live in high value properties

Department has carried out any estimates into the cost to the Exchequer of implementing an upper limit cap on the cost of local property tax for people on lower, fixed incomes; and if he will make a statement on the matter. [11989/26

properties, excluding local authorities and approved housing bodies; how this has changed over the past ten years, using the information provided through local property tax; and if he will make a statement on the matter. [13837/26

Protection the statutory basis on which his Department requires rent supplement or supplementary welfare allowance applicants to submit property ownership documentation, including local property tax records, insurance policies, title deeds or mortgage statements; and to identify the relevant provisions of SI No. 412/2007 relied upon in this regard

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