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Joint Oireachtas Committee on Housing, Planning and Local Government: Proposed Changes to Local Property Tax: Discussion (6 Jul 2021): ...to bring new properties into scope. Properties built since 2013 are excluded from the tax. There have been two reviews of the tax since its introduction: the Thornhill review of the LPT in 2015; and the interdepartmental review of the LPT published in 2019. The 2019 review was conducted by an interdepartmental working group, chaired by the Department of Finance and consisting of...
Joint Oireachtas Committee on Housing, Planning and Local Government: Proposed Changes to Local Property Tax: Discussion (6 Jul 2021): ...to the fact that in the review of the LPT published in 2019, there is a table which sets out the Exchequer impact of the various scenarios. The proposed methodology is a modification of scenario 5. There will be some changes to it, but, under scenario 5, the additional Exchequer impact for 100% retention would be €92 million.

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