Oireachtas Joint and Select Committees

Thursday, 9 November 2017

Joint Oireachtas Committee on Housing, Planning and Local Government

Local Government Finance: Discussion

9:00 am

Mr. Paul Lemass:

Sure. We will do that next week. Regarding the local property tax, LPT, and the baseline, the baseline for property tax effectively equates to the baseline through the general purpose grant allocations in 2014. The numbers sometimes look different because the numbers that are water related are stripped out. The Government took a decision at that time that no local authority would be worse off from the LPT in 2015 and 2016 than it had been through the general purpose grant allocation in 2014, so it effectively forms the baseline.

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