Oireachtas Joint and Select Committees

Tuesday, 12 December 2017

Committee on Budgetary Oversight

Revaluation of Local Property Tax and Commercial Stamp Duty: Revenue Commissioners

4:00 pm

Mr. Keith Walsh:

Yes. I would point out, and the Deputy is probably aware of this, that the local property tax is based on the value of the home and the deferral is based on the income of the individual, so the link is limited. We could have a look at where home owners and property owners under the local property tax fall within the distribution to see if they are more at the top end or whether they are spread out across income deciles or something like that.