Dáil Éireann Debate, Wednesday - 15 July 2015
297. Deputy Dominic Hannigan asked the Minister for the Environment, Community and Local Government if he will provide details on all local authorities in respect of Section 20 of the Finance (Local Property Tax) Act 2012; the percentage increase or decrease applied by each, or where they maintained the Local Property Tax at current levels as notified to his Department for 2015; and if he will make a statement on the matter. [29252/15]
View answerEffective 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 has enabled them to directly influence the level of LPT income they have to meet their expenditure requirements.
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. The other 17 local authorities did not vary the LPT rate for 2015.
|
2015 LPT basic rate reduced by |
Local 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 |
