Dáil Éireann Debate, Thursday - 6 October 2022
199. Deputy Kieran O'Donnell asked the Minister for Housing, Local Government and Heritage if councillors will need a two thirds majority to alter the local property tax base rate changes in year two whereby the year one vote is included a two-year timeframe. [49299/22]
View answerUnder section 20 of the Finance (Local Property Tax) Act 2012, as amended, a local authority may, as a reserved function, resolve to vary the basic rate of the Local Property Tax within its functional area by a maximum of +/- 15%. The Local Property Tax (Local Adjustment Factor) Regulations 2022 provide the updated requirements for local authorities who may wish to vary their local property tax rates for a specified period, in accordance with section 20 of the Act.
The 2022 regulations do not refer to yearly decisions but instead to “a period as specified in the resolution”, meaning elected members can now set a local adjustment factor for a period of their choosing. As with all resolutions, the resolution to set a multi-annual local adjustment factor can be revoked in accordance with the provisions included in the Standing Orders of the local authority, as required by Part 6, schedule 10 of the Local Government Act 2001 (as amended).
It is a matter for each local authority to adopt its own standing orders in line with the provisions of the aforementioned Act and to determine how meetings are conducted. Such standing orders include procedures for the amendment, revocation or cancelling of resolutions. This is a reserved function of elected councils. I, as Minister, have no function to give direction on such matters in individual cases.
