Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I do not believe that it will, when these changes are implemented. In fact, one of the changes that we have made in the LPT structure and the banding of the LPT, is that we have increased the breadth of the entry band for local property tax up to €200,000. One of the reasons I have done that is the risk that was there of homes that had a lower value than the national average could have had the largest percentage increase and one that was ahead of the national average increase since 2013. That could have had an effect on homes with a lower value. In the absence of broadening the band, many of them could have faced LPT increases. In an effort to deal with that issue, which would have been one of equity for them, we have broadened the early bands of LPT to deal with those kind of issues. In any event, the chargeable value itself is unchanged. What has always been the case, is that the chargeable value is based on the house, any associated building or structure such as garages and any adjoining area. The chargeable value itself is unchanged.