Written answers

Wednesday, 20 September 2017

Department of Housing, Planning, and Local Government

Property Tax Administration

Photo of Éamon Ó CuívÉamon Ó Cuív (Galway West, Fianna Fail)
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758. To ask the Minister for Housing, Planning, and Local Government the position that would arise if a local authority were not to notify his Department by the designated date of its decision in respect of the local property tax for the following year; the process that would be followed by his Department in such a circumstance to notify the Revenue Commissioners of the LPT from that local authority for the following year; and if he will make a statement on the matter. [39237/17]

Photo of Eoghan MurphyEoghan Murphy (Dublin Bay South, Fine Gael)
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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. Elected members are responsible in law for adoption of the local authority's annual budget, and the power to vary LPT rates has enabled them to directly influence the level of LPT income available to meet their expenditure requirements. The power to vary LPT rates was assigned to local authorities to further increase their autonomy.

In accordance with LPT legislation, the decision to vary must be taken by resolution of the Council and be notified to the Revenue Commissioners and to the Minster for Housing, Planning and Local Government by 30 September in order to apply for the following year. It is a matter for the local authority concerned to notify the Revenue Commissioners of any such decision in the form and manner specified by them.  As the decision applies to one year only, the rate reverts to the basic rate in the following year unless a resolution is notified.

The Local Property Tax (Local Adjustment Factor) Regulations 2014 set out the process that applies to variation decisions, including the factors that local authorities must consider and the type of public consultation that should be undertaken as part of that process. Guidance has also been issued to local authorities concerning matters relating to these Regulations and is available on my Department's website at the following link:



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