Cathal Crowe (Clare, Fianna Fail)
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356. To ask the Minister for Finance the number of properties in County Clare which fall under Band 1, Band 2 and Band 3 of the local property tax; the way in which these properties are valued for this purpose; and if he will make a statement on the matter. [55092/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the most recent data showing the number of properties in County Clare which fall under Band 1, Band 2 and Band 3 are shown in Table 1. Properties in Band 1 and 2 are charged at a fixed rate of €90 and €225. Properties in band 3 are calculated by applying 0.1029 to the band’s midpoint value. LPT is a self-assessment tax. This means that taxpayers are obliged to calculate their LPT liability based on their assessment of the market value of their property. Revenue does not value properties for LPT but instead provides guidance on how properties can be valued, and an online valuation tool is available to assist with this. This information and data refer to the valuation period 2021-2025.

Declared property values on 1 November 2025 will determine LPT liabilities each year for the years 2026 to 2030 period.

More information on the 2026 -2030 campaign can be found on the Revenue website at: www.revenue.ie/en/property/local-property-tax/index.aspx.

Table 1: Breakdown of Property Count in Co. Clare