Dáil Éireann Debate, Tuesday - 25 October 2022
251. Deputy Patrick Costello asked the Minister for Finance the amount raised by each local authority since the introduction of the local property tax, by year, amount eligible to raise before local-adjustment factor and amount raised in tabular form. [53038/22]
Amharc ar fhreagra252. Deputy Patrick Costello asked the Minister for Finance the amount of money raised by the local property tax each year since its introduction by local authority in tabular form. [53039/22]
Amharc ar fhreagraI propose to take Questions Nos. 251 and 252 together.
I am advised by Revenue that the amount of money collected for the years 2016 and beyond is published on the Revenue website at https://www.revenue.ie/en/corporate/information-about-revenue/statistics/local-property-tax/lpt-stats/index.aspx. The information for 2013 to 2015 is shown in the first table below.
Regarding the amounts that may have been raised in the absence of application of the Local Adjustment Factor (LAF), this information is not separately available on Revenue systems. However, the Deputy will be interested in a summary of the Local Adjustment Factor decisions made by Local Authorities for each year of its application as set out in the second table below (The Deputy will be aware that under the relevant legislation, local authorities must notify Revenue of the adjusted rates of LPT). Applying these percentages to the total yield for any Local Authority in a given year will give a broad indication of the cost or yield arising from the Local Adjustment Factor.
Table 1
LPT Collected *
|
Local Authority |
2013 |
2014 |
2015 |
|
(€ million) |
(€ million) |
(€ million) |
|
|
Carlow |
2.1 |
4.1 |
3.9 |
|
Cavan |
2.4 |
4.6 |
4.3 |
|
Clare |
5.4 |
10.5 |
8.3 |
|
Cork City |
6.2 |
11.9 |
10.2 |
|
Cork Co |
21.6 |
42.2 |
35.6 |
|
Donegal |
5.9 |
11.4 |
10.7 |
|
Dublin City |
42.9 |
83.6 |
66.2 |
|
DLR |
27.3 |
53 |
42.2 |
|
Fingal |
20.2 |
39.4 |
31.2 |
|
Galway City |
4.4 |
8.5 |
8 |
|
Galway Co |
7.7 |
15 |
14.1 |
|
Kerry |
7.4 |
14.6 |
13.8 |
|
Kildare |
11.4 |
22.3 |
19.2 |
|
Kilkenny |
4 |
7.7 |
7.3 |
|
Laois |
2.7 |
5.1 |
4.8 |
|
Leitrim |
1.2 |
2.3 |
2.1 |
|
Limerick City & Co |
8.2 |
16.2 |
14.8 |
|
Longford |
1.2 |
2.3 |
2.1 |
|
Louth |
5.1 |
10 |
9.2 |
|
Mayo |
5.5 |
10.8 |
9.8 |
|
Meath |
9.2 |
18 |
16.7 |
|
Monaghan |
2 |
4 |
3.7 |
|
Offaly |
2.6 |
5.1 |
4.8 |
|
Roscommon |
2.1 |
4.2 |
3.9 |
|
Sligo |
2.8 |
5.5 |
5.2 |
|
South Dublin |
16.5 |
32.5 |
26 |
|
Tipperary |
6.2 |
12.2 |
11.6 |
|
Waterford City & Co |
5 |
9.9 |
9.5 |
|
Westmeath |
3.4 |
6.7 |
6 |
|
Wexford |
6.4 |
12.5 |
11.9 |
|
Wicklow |
9 |
17.7 |
14 |
|
Total |
258 |
503.8 |
431.1 |
*Collected for each of these years.
Table 2
Local Adjustment Factor *
|
Local Authority |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
|
% |
% |
% |
% |
% |
% |
% |
% |
|
|
Carlow |
0 |
0 |
0 |
0 |
0 |
5 |
5 |
5 |
|
Cavan |
0 |
0 |
0 |
0 |
0 |
0 |
15 |
15 |
|
Clare |
-15 |
-15 |
0 |
0 |
0 |
15 |
15 |
15 |
|
Cork City |
-10 |
-10 |
0 |
0 |
0 |
0 |
7.5 |
9 |
|
Cork Co |
-10 |
-5 |
0 |
0 |
0 |
5 |
7.5 |
7.5 |
|
Donegal |
0 |
0 |
0 |
0 |
0 |
15 |
15 |
15 |
|
Dublin City |
-15 |
-15 |
-15 |
-15 |
-15 |
-15 |
-15 |
-15 |
|
DLR |
-15 |
-15 |
-15 |
-15 |
-15 |
-15 |
0 |
-15 |
|
Fingal |
-15 |
-15 |
-15 |
-10 |
-10 |
-10 |
-10 |
-10 |
|
Galway City |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
Galway Co |
0 |
0 |
10 |
0 |
0 |
0 |
0 |
0 |
|
Kerry |
0 |
0 |
0 |
5 |
0 |
10 |
7.5 |
7.5 |
|
Kildare |
-7.5 |
-7.5 |
0 |
0 |
0 |
7.5 |
7.5 |
10 |
|
Kilkenny |
0 |
0 |
0 |
0 |
0 |
15 |
15 |
15 |
|
Laois |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
10 |
|
Leitrim |
0 |
0 |
0 |
0 |
0 |
15 |
15 |
15 |
|
Limerick City & Co |
-3 |
0 |
10 |
7.5 |
7.5 |
15 |
15 |
15 |
|
Longford |
-3 |
-3 |
-3 |
5 |
15 |
15 |
15 |
15 |
|
Louth |
-1.5 |
-1.5 |
0 |
0 |
0 |
0 |
0 |
0 |
|
Mayo |
-3 |
0 |
0 |
0 |
0 |
0 |
10 |
10 |
|
Meath |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
Monaghan |
0 |
-7.5 |
0 |
0 |
0 |
15 |
15 |
15 |
|
Offaly |
0 |
0 |
0 |
0 |
0 |
15 |
15 |
15 |
|
Roscommon |
0 |
0 |
0 |
0 |
0 |
15 |
15 |
15 |
|
Sligo |
0 |
0 |
0 |
0 |
0 |
15 |
15 |
15 |
|
South Dublin |
-15 |
-15 |
-15 |
-15 |
-15 |
-15 |
-15 |
-15 |
|
Tipperary |
0 |
0 |
0 |
10 |
0 |
10 |
10 |
10 |
|
Waterford City & Co |
0 |
0 |
0 |
2.5 |
2.5 |
2.5 |
10 |
10 |
|
Westmeath |
-3 |
0 |
0 |
0 |
0 |
0 |
15 |
0 |
|
Wexford |
0 |
0 |
5 |
10 |
10 |
10 |
10 |
10 |
|
Wicklow |
-15 |
0 |
0 |
0 |
0 |
10 |
0 |
6 |
*From 2015 onwards, each Local Authority can increase or decrease the LPT basic rate by up to 15%. This is known as the Local Adjustment Factor. The Local Adjustment Factor can change every year during the valuation period.
