Pearse Doherty (Donegal, Sinn Fein)
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38. To ask the Minister for Finance the number of homes that will move into a higher band for the local property tax upon revaluation, by county or region; and if he will make a statement on the matter. [57642/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Local property tax (LPT) is a self-assessed tax charged on the market value of residential properties in the State, which is collected by Revenue. The number of homes which move into a higher band will be determined by the self-assessed returns by homeowners. Therefore, it is not possible to provide a definitive answer to the Deputy’s question.

Earlier this year, officials in Revenue’s Statistics Branch conducted an extensive modelling and valuation exercise in respect of LPT liable properties. The purpose of this work was to inform policy decisions and to provide guidance to taxpayers on the valuation of their properties for the upcoming LPT valuation period 2026-2030. A paper outlining the process was published in September and is available on Revenue’s website: www.revenue.ie/en/corporate/documents/research/property-valuation-technical-paper-2026.pdf

Table 7 on page 15 of this paper provides the estimated band movement under the 2026-2030 LPT structure by local authority area. This estimate was developed using data from the 2025 LPT register, the Central Statistics Office Residential Property Price Index, and Revenue Stamp Duty data, as explained on page 8 of the paper.

It is estimated that approximately 93% of properties nationwide will remain in the same valuation band following revaluation. 4% of properties are estimated to move up one valuation band, while 1% are estimated to move down a band. Rounding effects these totals. This analysis does not include properties owned by local authorities or Approved Housing Bodies, as these properties will automatically remain in Band 1.

Following the filing and analysis of LPT returns in November, data will become available on properties’ LPT liability and band movement, as was the case in 2022 following the 2021 revaluation.