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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

public service delivery. Budget 2027 will strengthen their capacity to do just that. We are continuing our commitment to fairness through the local property tax, LPT, equalisation fund, ensuring that every county can continue to provide high-quality services regardless of the strength of its LPT base

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

population of Wicklow with similar areas have similar baselines. This makes no sense and needs to be scrapped. Second is the local property tax surplus calculation. This percentage is set to ensure the balance is calculated to reduce the amount a council can retain. It is an arbitrary

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

childcare fees, no increase in child benefit and no cost-of-living package, but the Government could find the money for sweetheart tax breaks for developers, big landlords and the banks, while all its big election promises disappeared like snow off a ditch. The budget was written … insurance premiums, and instead of working to get costs down for households, the Government hiked up fuel prices, student fees and the local property tax. There is no end in sight. The Government knew all of this when it signed off on this budget. It knew that people

give them one thing in the budget to provide some sort of support, but then the commercial rates go up, the local property tax goes up and various other charges go up, making it impossible for them to keep their doors open. That is why we are seeing … about the adaptation grants. I recognise what is available for 2026, but I appeal to him again to make sure that local authorities like Kilkenny County Council have sufficient funds to cover their applications between now and the end of this year. It is absolutely critical for 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

níl sé maith go leor. Across north Dublin, we have had fires in playgrounds, public toilets and astro pitches. Taxpayers are paying local property taxes and tax and the amenities need to be protected. We are watching taxpayers' money go up in flames. Almost every year, a fire … difficulty is the roll-out. One can buy a solar CCTV camera online for €50 and provide automatic replies to a local community safety network

fuelling house price inflation. It does not take a genius to work out that developers have simply added the total benefit of the tax relief to the price of homes. There is no evidence anywhere to suggest that this economically illiterate scheme has helped to build a single … should be given the job of collecting the derelict sites levy. The Minister will recall that when the household charge became the local property tax, compliance rates shot up because the tax was now being collected by the Revenue Commissioners, with all that that entails. Levies charged

take Dublin, for example, it is the economic engine of the country. My constituents would like to know how much of our local property tax is going outside of Dublin. We generate hundreds of millions annually and while distribution is needed in some cases, I would like … number of people who can come here. If we increase the number of people who can come here and if we give local councils the option of opting into a tourism tax, this would give councillors and councils more money to benefit the areas they represent. We need

that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927). This financial resolution provides for an extension of the temporary reduction in VAT on gas and electricity which … requirement to have this matter formally legislated through statute within 120 days. It is proposed therefore to do this through the Finance (Local Property Tax) (Amendment) Bill 2025 which will be enacted before the summer recess

charging extra rent for person's carer's allowance; — motor insurance premiums have increased by 17 per cent; — toll charges have increased; — Local Property Tax has increased; — student fees have increased; and — childcare fees continue to be at mortgage repayment levels; further notes that: — 11.7 per cent … second targeted tier of child benefit; — reinstate energy credits with the immediate payment of a €500 winter payment; and — introduce a millionaires wealth tax. There is a cost of living crisis in this State and it did not happen overnight. One's first instinct

evening covered in blankets and with hot water bottles. It is absolutely shocking. Yesterday, despite Sinn Féin councillors' best efforts to reduce local property tax by the maximum 15% in Fingal, he is expected to pay more tax on his home because it is worth a lot more

process. One arm of the State requires homeowners to provide a full, detailed valuation of their property for the purpose of calculating local property tax; yet when it comes to the remediation scheme, the parameters are not always factored in for the whole house or the true, comprehensive

authorities. It is important to say that Galway County Council has done everything that has been asked of it. It increased the local property tax - I did not support that, but it did it - on the specific promise that increased funding would be coming from central government

struggling with the rising cost of food and fuel. This is also the week when the annual direct debit for the local property tax came out of many people's bank accounts. One parent put it to me that the last thing her family needs is another bill

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

Deputy Cian O'Callaghan asked the Minister for Finance his views on the Management Fees (Local Property Tax) Relief Bill 2018; and if he will make a statement on the matter. [16337/25

Deputy Pearse Doherty asked the Minister for Finance to provide information on the proposed local property tax Bill contained within the legislative Programme for Government; and if he will make a statement on the matter. [9064/25

Timmins asked the Minister for Housing, Local Government and Heritage if he will simplify the calculation on the way in which local authorities retain property tax collected in their county. [39988/25

Timmins asked the Minister for Housing, Local Government and Heritage if he will simplify the calculation on the way in which local authorities retain property tax collected in their county. [39541/25

Sheehan asked the Minister for Housing, Local Government and Heritage the implementation process and the exact timelines for the derelict property tax; the engagement he had with local authorities on the public of preliminary registers of derelict properties; and if he will make a statement on the matter

Government and Heritage the steps he will take to tackle dereliction in advance of the introduction of the new derelict property tax; his plans to mandate local authorities to collect the millions in outstanding derelict sites levies; when the Government will introduce its new Compulsory Purchase Order Bill

Deputy Joe Neville asked the Tánaiste and Minister for Finance when he plans to roll out the new derelict property tax; the involvement there will be from local authorities in relation to authorisation; and if he will make a statement on the matter. [26147/26

intention, under proposed new arrangements for the collection and enforcement of the derelict sites levy/derelict property tax by the Revenue Commissioners, for all monies collected to be transferred to the relevant local authorities in whose administrative areas the liable properties are located; and the mechanism by which such

Deputy Barry Ward asked the Tánaiste and Minister for Finance the number of properties currently liable for the vacant homes tax, broken down by local authority area; the revenue generated to date; and if he will make a statement on the matter. [48264/26