Oireachtas Joint and Select Committees
Tuesday, 6 July 2021
Joint Oireachtas Committee on Housing, Planning and Local Government
Proposed Changes to Local Property Tax: Discussion
Ms Anne Marie Walshe:
The concept of site value tax or alternative valuation was considered by the Thornhill review. The recommendation in that review was that market value was more easily understood and that the practical difficulties in moving from one basis to another did not make for a compelling case at that time. The Government accepted that recommendation. The recently established commission on taxation and welfare will, as part of its terms of reference, be examining site value tax among other issues relating to housing policy.
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