Johnny Guirke (Meath West, Sinn Fein)
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474. To ask the Minister for Finance for a breakdown of the income raised from each county from the local property tax for the past four years, in tabular form. [58613/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the Local Property Tax (LPT) liability by County for the years 2022-2025 is provided in the tables below. Liability is based on the returns filed and payments received.

The statistics for 2025, 2024 and 2023 provided below were previously included within the LPT reports, under each respective year tab, available at:

Johnny Guirke (Meath West, Sinn Fein)
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475. To ask the Minister for Finance the expected additional revenue in 2026 from each local authority arising from new legislation on the local property tax, in tabular form. [58615/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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My Department does not prepare an advance estimate of the anticipated annual revenue from local property tax (LPT). Future LPT revenue will be determined by the self-assessed LPT returns filed by property owners as well as the inclusion of newly built properties which come into scope of the tax.

As 2025 is a revaluation year however, officials in Revenue’s Statistics Branch conducted an extensive modelling and valuation exercise in respect of LPT liable properties earlier this year. 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

The Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 made changes to how LPT will be charged for 2026 and future years, including the widening of all valuation bands by 20% and a reduction in the base rate from 0.1029% to 0.0906%. As a result of these changes, according to Revenue’s modelling in the linked paper, total LPT yield is estimated to increase by 8% or approximately €45 million following revaluation. This estimate does not take account of the local adjustment factor decided by local authorities. Government has agreed that any additional LPT yield generated as a result of these changes will go directly to local authorities for their discretionary use.

In respect of the estimated additional LPT revenue for every local authority next year, I am advised by the Department of Housing, Local Government and Heritage that they publish detailed information regarding LPT allocations to local authorities at the following link: www.gov.ie/en/collection/ea27d-local-property-tax-allocations/

The allocations for 2025 and 2026 may be compared to show the anticipated increases in LPT funding for local authorities. These publications also account for the local adjustment factor decided by each respective council.