Written answers

Tuesday, 2 December 2014

Department of Environment, Community and Local Government

Property Taxation Rate

Photo of John HalliganJohn Halligan (Waterford, Independent)
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104. To ask the Minister for Environment, Community and Local Government the number of local authorities that have voted to reduce local property tax; and if he will make a statement on the matter. [45865/14]

Photo of Alan KellyAlan Kelly (Tipperary North, Labour)
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Effective from 1 July 2014, local authorities may vary the rate of Local Property Tax (LPT) in their administrative area for the following year by up to 15% of the basic rate of the Tax. The power to vary LPT rates has been given to local authorities to further increase their autonomy. Elected members are already responsible for finalising the annual budget of the local authority – it is a reserved function for them – and the power to vary LPT rates will enable them to directly influence the level of LPT income they have to meet their expenditure requirements in the future.The decision to vary must be taken by resolution of the Council and must be notified to the Revenue Commissioners by 30 September in order to apply for the following year. For 2015, 14 local authorities availed of the opportunity to reduce the basic rate of LPT by the levels set out in the table below. The other 17 local authorities did not vary the LPT rate for 2015.

2015 LPT basic rate reduced byLocal Authority
1.5%Louth County Council
3%Limerick City and County Council
- Longford County Council
-Mayo County Council
-Westmeath County Council
7.5%Kildare County Council
10%Cork County Council
-Cork City Council
15%Clare County Council
-Dublin City Council
-Dún Laoghaire-Rathdown County Council
-Fingal County Council
- South Dublin County Council
-Wicklow County Council

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