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

We will consider the baseline issue in the context of the review that will start in the new year but we have made no decisions in respect of how the tax will be structured beyond the dates I have indicated. We will put the group in place to make recommendations to me and I will decide on what to do well in advance of the decision point for 2019. My objective is to ensure stability in regard to the LPT such that people know what their future liabilities will be and that organisations such as local authorities that are dependent on the LPT and the payments that come from it via the equalisation fund will know where they stand. It is worth acknowledging that, to date, seven local authorities have voted to increase LPT and four have sought to reduce it. The current broad trend is that more local authorities are deciding to increase the tax than seeking to cut it. That reflects the fact that the demand for increased services to which the Deputy refers manifests itself at local authority level.

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