Search the record

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

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

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

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

policy decisions; — consider ways for local authorities to increase fiscal autonomy, through the amount of own resources, including wider variation options for Local Property Tax, by reviewing existing revenue-raising and debt management options, and matched funding requirements and new/alternative revenue raising powers; and — examine ways to ensure … since the launch of Housing for All to December 2024 by AHBs, local authorities and the LDA, alongside schemes such as the first-home scheme, the local authority affordable purchase scheme and the vacant property refurbishment grant, which a number of Deputies have mentioned during the debate. Over

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

thank the Deputy. The answer I have to hand goes through the structure of the local property tax, which Deputy Timmins already knows. I will not take him through that. The issue to which he referred is about the interplay between the amount of revenue a local authority

councillor on Kilkenny County Council for ten years. Kilkenny County Council increased its property tax by 15%. The benefits that came to every single community in the county were unbelievable. Footpaths were upgraded and additional lighting was put in. There was investment in playgrounds and remedial grants, which … Each council had a discretionary fund which it could allocate to its communities. That 15% allocation increase to local property tax made a difference to the people I represent in every single community in my constituency and in County Kilkenny. It is important that this is noted. While

pension that would not even cover the cost of food inflation. In addition, people are going to have to pay extra local property tax on their homes. The Government could have chosen to side with the people who it says it understands are struggling

last January due to Storm Éowyn. I understand the figure is up to €1.5 million. The same local authorities have raised the local property tax, LPT, by 15% over the past six years and members have raised the commercial rates every year, including last year

tax, LPT, applies to certain properties that have been affected by the use of defective concrete blocks in their construction. The 2021 LPT Act provided that properties eligible for the defective concrete blocks redress scheme could claim this exemption from LPT. The exemption only applies to properties … Donegal and Mayo, as these were the two local authorities covered by the scheme at that point. Since 2021, the scheme has been extended to Clare, Limerick and Sligo local authorities. The Bill seeks to ensure properties located in these additional counties that are eligible for the defective

positive step. Why will the Minister not support it? This will be a self-reported tax that will be collected by the Revenue, the same as the vacant homes tax, another damp squib the Government brought in. Just to give an idea, there are between … State. If ordinary people owe money to the State, they have to pay it. If people have not paid their local property tax, it comes out of their salary, but if they do not pay hundreds of thousands on derelict properties, they are all right. The Minister tells

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 Barry Heneghan asked the Minister for Finance if he will review the operation of the local property tax in view of the financial hardship it places on older citizens and their carers, particularly those on fixed or low incomes; if he will consider introducing exemptions or enhanced

Deputy Pearse Doherty asked the Minister for Finance the number of homes that will move into a higher band for the local property tax upon revaluation, by county or region; and if he will make a statement on the matter. [57642/25

Deputy Pearse Doherty asked the Minister for Finance using data from local property taxes, to provide the number of landlords with over 100 residential properties and the total number of properties; the number of landlords with between 50 - 99 residential properties and the total number of 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 landlords; and if he will make a statement on the matter. [56823/25

affected by defective blocks, and who have not yet received compensation under the defective concrete blocks scheme, may apply to have their local property tax (LPT) liability reassessed; if he will make provision for such homeowners to have their LPT valuation reviewed given the significant loss of resale

Minister for Finance the number of properties in County Clare which fall under Band 1, Band 2 and Band 3 of the local property tax; the way in which these properties are valued for this purpose; and if he will make a statement on the matter. [55092/25

Deputy Martin Daly asked the Minister for Finance if consideration will be given to amending the criteria for local property tax exemptions or reductions in cases where a person with a severe intellectual disability resides in a property purchased by a now-deceased parent, and where the property

disadvantaged in terms of the quantum of central Government funding it receives on the basis of the rate it finalises for Local Property Tax; and if he will make a statement on the matter. [39138/25

Deputy John Lahart asked the Minister for Finance to outline the thinking behind changes in the local property tax regime [38784/25

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

Minister for Finance the minister for finance if he will provide an update in respect of the General Scheme of Finance (Local Property Tax) (Amendment) Bill 2025; and his timeline from introduction to enactment. [28811/25

Parliamentary Question No. 56 of 14 May 2025, if he will confirm whether the pre-recorded message on the Revenue Commissioners’ local property tax helpline in 2024 stated that calls would be recorded and may be used for verification purposes by callers; if he will explain the reason

Johnny Guirke asked the Minister for Finance the amount of revenue collected in Meath in each of the past five years from local property tax, in tabular form. [19108/25

Deputy Louis O'Hara asked the Minister for Finance if information will be provided in relation to a person's (details supplied) local property tax liability; and if he will make a statement on the matter. [17453/25

Deputy Séamus McGrath asked the Minister for Finance the percentage number of households that opted to defer payment of the local property tax in the years 2023, 2024 and 2025; and if he will consider reducing further the interest rate penalty on the amount accrued-deferred. [16042/25