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When we look at our older people, our widows and widowers, I believe it is wrong to be taxing them with local property tax. These are homes they have paid for throughout the years. There is no mention of that in this budget. They are not landlords

their own money back while they are buying their first property. Residential Zoned Land Tax The residential zoned land tax was introduced in budget 2022 and came into effect on 1 February 2025. This tax is designed to increase the national stock of zoned and infrastructurally serviced land … will require local authorities and Revenue to work together as implementation partners. The tax will encourage property owners to redevelop their properties or sell them to someone who will. Local authorities will continue to have a central role with regard to the identification and registration of derelict properties

Local councillors on every local authority throughout the country should be examining how many premises their local authority has put on the register. I know some local authorities have taken a narrow view that investing in personnel to go from door to door to assess whether a property … Revenue of taxes on properties placed on this register. The Government also introduced a targeted top-up of the vacant property refurbishment grant for entire former commercial or public buildings being completely converted fully into multiple homes. Figures show that there are 1,001 derelict properties across Dublin

what could happen if tax revenues were to change – the global economy could change as well – we need taxes such as the local property tax. That is why this legislation is needed and it is why we have made such attempts, by widening the band and reducing

broaden the tax base. He is against all our attempts to do that. He is against carbon tax. He is against local property tax. I ask him not to stand up here and point out to me the dangers of a narrow tax base when he is against

proposed, it has proposed a new tax. We welcome the derelict property tax, but it seems it will not take effect until after 2028. We would have increased the vacant homes tax to ten times the local property tax. By contrast, what we saw announced yesterday will

child benefit, childcare fees were remaining at approximately €800 per month or more, there was no tax relief for workers and local property tax was going up. There was no help with the cost-of-living crisis in many ways. There were no energy credits … farmers, student fees will be €500 more than last year, there were minimal supports for small businesses that are the beating heart of local communities, there was an increase in the carbon tax and to top it all, petrol and diesel prices went up as well

make with regard to climate change; and the changes we have made in revaluing and extending the tax base with regard to local property tax, which, again, in fairness to it, the Labour Party has supported. On the Deputy's point on narrowing the tax base

that. They are engaging in voodoo economics, and espousing no carbon tax ever, no USC, and no local property tax. Where in the name of God are we going to get taxation revenue from? This is voodoo economics, and it needs to be called out. When seeking

Deputy Neville highlighted, so we can deliver community and sporting facilities, and there is more funding for community centres also. On the local property tax, which enables and empowers the local authority to partner with us on projects, the Minister of State, Deputy Cummins, tells me Kildare will

making things worse. Landlords are allowed to increase rents, there are carbon tax increases after carbon tax increases, and student fees and local property taxes are going up as a result of Government decisions. This has all been pushed on people at the same time that they

dishonest budget from a fundamentally dishonest Government. It is a dishonest budget that sees pensioners fall further behind and tax adjustments for working people dishonestly promoted as tax cuts when they barely keep pace with wage growth. We know from looking at the budget documentation that half … means more tax on wealth and less on work. We have a Government that has not met a tax it wants to increase. Some in Opposition, who say they are on the left, have never met a tax, even a progressive one like the local property tax

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

European countries and the Government is making a bags of it here? In Dublin, we have seen increases in rents, rates and local property tax. It will be coming to Cork and to every local authority. Local authorities are using funding collected in rents for parks, playgrounds

guidance encourages ambition and local authorities taking a proactive view. This is what we want to see in the trajectory of local property tax, which gives a significant uplift to the budgets of local authorities; we need to see more responsibility being taken on. The local democracy task

property tax, LPT. Some people are totally opposed to the LPT and have a fundamental objection to it but at the same time, they come up with the concept of a tourism tax. The two things do not sit well together, to be honest. The Dublin local authorities

purposes of the vacant homes tax. It is entirely possible that when this House legislates on vacancy and links it with the local property tax structure, behaviour does change and that, therefore, the number of properties that become eligible for tax, when it is a behavioural change tax

properties and homes where people should be able to live, work and raise families, but instead they are left derelict and vacant. GeoDirectory has found record levels of commercial vacancy. It has also found that only 2,377 homes have been charged with the vacant homes tax. There … will do that job. What we have at the moment are land hoarders. They do not have to pay the local property tax because the property is derelict. They will not pay the derelict sites levy because local authorities do not have the staff to enforce it. What

Ireland economists. Why did the Government not impose a tax on the assets of the vulture funds? Why did it not increase local property tax on second and third homes or put some charge on them? We have to make choices here. Why did it not increase

complex one, as authorities derive their income from a variety of sources, including commercial rates, charges for goods and services and local property tax, LPT, as well as funding from Government Departments and other bodies. Central government funding of local authorities is made up of transfers, both current

Sinn Féin has always opposed the local property tax. We saw it for what it was. It was imposed at a time of austerity. It was not about services or fulfilling the needs of local authorities. It was literally about ensuring money was brought in because … prices - we know about the significant issue of the housing crisis and its huge impact - people will consequently have to pay more tax on their properties. We are not necessarily taking into account their ability to pay. I accept that there are criteria people can meet to avail

going to happen. The Taoiseach must be aware of this. We are talking about pensioners who are extremely worried about paying this local property tax, LPT. They know it will go up and are asking if it can be changed or stopped. It is coming directly from

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

glad to get the opportunity to talk about this Bill. It relates to an important topic. People talk a good deal about local property tax, especially those who can ill-afford to pay it and who are often in trouble. It gives those people who are living hand … apply now. This is a tax on the family home. While we get services out of it, I often wonder whether the money is divided out fairly and whether there is real accountability for it within the local authorities. It gives some local authority members

number of years. It is also very much anchored in the consistent position it has enunciated over many years in relation to local property tax, USC and so on. We in the Labour Party take a different view. Our view is based on how we can best provide

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

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