Written Answers Nos. 233-252
233. Deputy Emer Higgins asked the Minister for Transport if he will consider an alternative option for sending the W62 route from Tallaght to Newcastle on to Adamstown train station via the Peamount road and Newcastle road, in order to link the community of Newcastle to the trail line which is the objective of the original W6, in the context of the full W6 route not being operational until major works are done at Hazelhatch bridge. [53374/22]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure and services in the Greater Dublin Area, including BusConnects Dublin.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
234. Deputy Carol Nolan asked the Minister for Transport if he will take steps to allow for the recruitment of additional driver testers particularly within County Offaly where there is currently only one tester available in Birr and one tester available in Tullamore; if he recognises that there is an urgent need for such testers given the inadequate levels of public transport in rural Ireland more generally; and if he will make a statement on the matter. [53394/22]
Amharc ar fhreagraThe operation of the national driving test service is the statutory responsibility of the Road Safety Authority (RSA).
I am pleased to inform the Deputy that my department gave sanction for the number of permanent driver testers employed by the RSA to be increased from 100 to 130. Recruitment is underway and the RSA expect to see new testers commence work before year end. At that point, I understand that the Authority will be in a position to assess the needs across the country to determine if and where any additional resources are required. My department will consider any such future requests.
235. Deputy Duncan Smith asked the Minister for Transport if there are plans to increase the service regularity of the 33X-bus in north County Dublin, as there has been a noticeable reduction in the service; and if he will make a statement on the matter. [53426/22]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.
In light of the Authority's responsibility in this area, I have forwarded the Deputy’s question in relation to the scheduling of the 33X Dublin Bus service, to the NTA for direct response. Please advise my private office if you do not receive a response within ten working days.
236. Deputy Jennifer Carroll MacNeill asked the Minister for Transport when the open recruitment competition for the new CEO of the Irish Aviation Authority will commence; and if he will make a statement on the matter. [53477/22]
Amharc ar fhreagraAppointment to the position of Aviation Regulator (Chief Executive Officer), Irish Aviation Authority (IAA) is a matter for the Board of the IAA.
I can advise the Deputy that the IAA advertised the position on its website and in national media on the week ending 21 October and that the position will shortly be advertised by the Public Appointments Service.
237. Deputy Peter Burke asked the Minister for Finance if he has reviewed the taxation system which may act as an obstacle to increasing (the development of solar energy aimed at farmers and persons with suitable land for leasing and renting in order to meet Ireland’s climate goals) activity in the sector; and if he will make a statement on the matter. [52903/22]
Amharc ar fhreagra247. Deputy Peter Burke asked the Minister for Finance if his Department has reviewed the tax treatment of the rental income received by landowners involved in solar energy in comparison to land leased for other types of farming such as dairy. [52904/22]
Amharc ar fhreagra248. Deputy Peter Burke asked the Minister for Finance if his Department will review the tax treatment of rental income received by landowners and farmers who rent land for the development of solar energy; if his Department has considered a more equitable system to tax this land use in comparison to land leased for other agricultural endeavours; and if he will make a statement on the matter. [52905/22]
Amharc ar fhreagraI propose to take Questions Nos. 237, 247 and 248 together.
Section 664 of the Taxes Consolidation Act 1997 provides for the exemption from income tax of certain income in connection with the leasing of farm land, where the land is let under a qualifying lease. The lessee must carry on a trade of farming on the leased land either solely or in partnership with a person or persons who is also a qualifying lessee on a commercial basis with a view to the realisation of profits.
This particular relief was designed to encourage longer term leases of farm land to active farmers, with the targeted policy objective of assisting with the mobility and productive use of agricultural land for farming purposes. It is not clear how inclusion of land leased for renewable energy projects could sit within the scope of the section 664 relief as currently framed.
A working group consisting of officials from my Department, the Department of Agriculture, Food and the Marine and the Revenue Commissioners examined this income tax exemption as part of its 2014 Agri-taxation Review. The 2018 exercise to update this review noted the changes made in Finance Bill 2017 that, where farmers lease farm land for solar panel use, it will be considered as eligible for Agricultural Relief (section 89 of the Capital Acquisitions Tax Consolidation Act 2003) and Retirement Relief (section 577A of the Capital Acquisitions Tax Consolidation Act 2003).
While currently I have no plans to review the tax treatment of rental income received by landowners and farmers who rent land for the development of solar energy, I understand that the matter of CAT Agricultural Relief and solar energy use will be considered as part of next year's Tax Strategy Group (TSG) pre-Budget papers.Officials in my Department and from Revenue have recently engaged with officials from the Department of Agriculture, Food and the Marine and the Department of the Environment, Climate and Communications to review CAT agricultural relief and the current taxation rules in the broader context of policies promoted by the two Departments.
As the Deputy will appreciate, the introduction of any new tax expenditure measure takes place in the context of the annual Budget and Finance Bill process. Proposals for tax expenditure measures are assessed in accordance with my Department's Tax Expenditure Guidelines. These make clear that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.
Furthermore, I must always be mindful of the public finances and the many demands on the Exchequer. Tax reliefs, no matter how worthwhile in themselves, lead to a narrowing of the tax base and a strong and convincing case for the benefits and outcomes needs to be articulated in order for due consideration to be given for the commitment of scarce taxpayer resources for such reliefs.
238. Deputy Ged Nash asked the Minister for Finance if the review under quarter 3 of 2022 of the Housing for All plan on the fiscal treatment of landlords was undertaken; if the Government plans to give landlords a tax relief under the recommendations of the working group; and if he will make a statement on the matter. [53379/22]
Amharc ar fhreagraUnder the Government's Housing for All plan, the Department of Finance committed to review, by Q3 2022, the recommendations from the 2017 Report of the Working Group on the Tax and Fiscal Treatment of Rental Accommodation Providers.This review was undertaken as part of the Tax Strategy Group (TSG) process. The report of the review was published on 10 August 2022 as part of the TSG paper on Property-Related Tax Issues. It is available on pages 44 to 63 at the following link: assets.gov.ie/233358/abdf832e-caa4-4f43-ab6e-26e6f356f9f1.pdf
Following the review, and as I announced in the Budget, I intend to amend to Section 97A of the Taxes Consolidation Act, 1997, which provides for a deduction against rental income for pre-letting expenditure incurred on a residential premises that have been vacant for more than twelve months. The Deputy may be aware that Finance Bill 2022 contains a provision which will double the eligible expenditure limit from €5,000 to €10,000 and halve the period for which a property must be vacant prior to letting from twelve to six months. These amendments are intended to support owners of residential property in bringing dwellings into the rental market as well as maintaining the stock of rented property.
239. Deputy David Stanton asked the Minister for Finance if he has considered VRT charges on imported vehicles, allowing appeals to be finalised before any VRT fee is paid; and if he will make a statement on the matter. [53499/22]
Amharc ar fhreagra240. Deputy David Stanton asked the Minister for Finance the number of appeals that have been lodged in respect of VRT calculations on imported vehicles in 2021 and to date in 2022; and if he will make a statement on the matter. [53500/22]
Amharc ar fhreagraI propose to take Questions Nos. 239 and 240 together.
As the Deputy is aware, all vehicles in the State must be registered and the appropriate Vehicle Registration Tax (VRT) paid when first registered here. Typically, registration occurs when a new vehicle is sold in the State or in the case of an imported vehicle, (new/second-hand), at the point of importation into the State. For imported vehicles, there is a 30-day statutory time limit by which the vehicle must be registered in the State after arrival.
The calculation of VRT due on a passenger vehicle, whether the vehicle is new or has been imported second-hand, is based on the Open Market Selling Price (OMSP) of the vehicle and its levels of CO2 and NOx emissions. Further information on the calculation of VRT can be found on the Revenue website.
Appeals in respect of VRT are governed under Section 145 and 146 of the Finance Act 2001 as amended by the Finance (Tax Appeals) Act 2015. Therefore a person is required, by legislation, to pay the amount of VRT as calculated, before an Appeal can be lodged.
The VRT appeals procedure has two stages. The first stage consists of a re-examination of the calculation by Revenue. Where a person is not satisfied with the outcome of the first stage appeal, they may proceed to the second stage which involves appealing the decision directly to the Tax Appeals Commission.
|
Year |
Stage 1 |
Stage 2 |
|
2021 |
1,747 |
65 |
|
2022(Ytd) |
494 |
52 |
241. Deputy Rose Conway-Walsh asked the Minister for Finance if multinational corporations including those with global revenue above €750 million will be eligible for the maximum €10,000 energy grant; if multiple subsidiaries of the same company can each make applications for the energy grant up to the maximum of €10,000; and if he will make a statement on the matter. [52696/22]
Amharc ar fhreagra255. Deputy Colm Burke asked the Minister for Finance the way that farmers are to be included in the temporary business energy support scheme; when they can expect to benefit from the scheme; and if he will make a statement on the matter. [53149/22]
Amharc ar fhreagraI propose to take Questions Nos. 241 and 255 together.
Details of the new Temporary Business Energy Support Scheme (TBESS) are set out in Finance Bill 2022. The scheme will provide support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 31 December 2022 or, where it is possible to grant State aid beyond that date under the European Commission’s Temporary Crisis Framework (TCF), to 28 February 2023. The TBESS will be available to tax compliant businesses carrying on a trade or profession the profits of which are chargeable to tax under Case I or Case II of Schedule D where they meet the eligibility criteria. The scheme will be operated on a self-assessment basis.
Farmers will be eligible for payments under the TBESS in the same way as any other business that is carrying on a trade which is taxable under Case I of Schedule D where they meet all eligibility criteria. A person engaged in a trade of farming who has suffered an increase of at least 50% in the average unit price of electricity and/or natural gas for the relevant billing period in 2022, as compared with the average unit price for electricity and/or gas for the corresponding reference period in 2021, will be eligible under the scheme.
Payments will be made on the basis of 40% of the amount of the increase in eligible electricity or natural gas costs between the bill amount which is the subject of the claim and the bill amount in the corresponding reference period in the previous year. Payments are generally subject to a monthly cap of €10,000 per trade, increasing to a maximum of €30,000 in certain circumstances.
In line with the TCF, there is also an overall cap on the amount that an undertaking can claim. The cap that currently applies in relation to farmers is €62,000.
If any amount charged on an energy bill for a claim period is not expended wholly and exclusively for the purpose of the farming trade, then this amount must be deducted from the relevant energy bill amount for the claim period for the purpose of calculating the eligible cost. This could be the case where, for example, a single electricity connection supplies both the farm and a domestic dwelling.
Claims must be made through the Revenue Online Service (ROS). Subject to receiving State aid approval it is expected that the TBESS system will go live by end-November, enabling businesses to register for and claim under the scheme.
Revenue will soon publish comprehensive guidelines on the operation of the scheme on the Revenue website, which will include information on eligibility for the scheme and how claims may be made.
242. Deputy Rose Conway-Walsh asked the Minister for Finance the total revenue collected from non-tax resident landlords on their rental income in Ireland each year since 2011, in tabular form; and if he will make a statement on the matter. [52765/22]
Amharc ar fhreagraI am advised by Revenue that a taxpayer’s Income Tax liability is calculated on their total income from all sources, rather than being separately calculated for each source of income (such as rental income). For this reason, it is not possible to identify tax paid arising from rental income alone.
However, the Deputy may be interested to note that information is published on the Revenue website on Income Distributions and includes the available information on rental income from tax returns. This information can be found on the 'Statistics on income, tax and duties>Income Distributions' section of the website.
243. Deputy Mary Lou McDonald asked the Minister for Finance the number of persons working in his Department’s press office, communications team and social media team in tabular form. [52780/22]
Amharc ar fhreagraThe table below sets out the number of persons working in my Department's press office and communications team.
|
- |
Number of people |
|
Press office |
3 people |
|
Communications |
1 person |
244. Deputy Aengus Ó Snodaigh asked the Minister for Finance the reason that there is no appeals mechanism for the refusal of an application for a primary medical certificate; when will he reinstate the disabled drivers' medical board of appeal at the National Rehabilitation Hospital, Dún Laoghaire; and his views on same. [52839/22]
Amharc ar fhreagraThe Disabled Drivers and Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant.
The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, and satisfy at least one of the six medical criteria.
The Minister has no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
Following the resignation of all members of the previous Disabled Drivers Medical Board of Appeal, effective from 30th November 2021, two Expression of Interest campaigns have been held, seeking suitable candidates for the Board. The Department of Health leads on all actions and tasks with respect to the Expression of Interest Campaigns. Department of Finance officials provide support to the Department of Health in this matter.
The first campaign closed on 29th April. As there were insufficient suitable candidates arising from the first campaign, a second round was issued with a closing date of 5th July 2022. From these, three suitable candidates have been identified and are being Garda vetted. Five members are legislatively required for a functional Board with a quorum of three needed for any appeal hearing. Two other candidates are being interviewed shortly.
Once these processes have been completed for all candidates the Minister for Finance will then be in a position to appoint any suitable Department of Health nominee to the Board. When the new Board is up and running, it will consider the best way of ensuring outstanding appeals are addressed as quickly as possible.
Requests for appeal hearings can be sent to the DDMBA secretary based in the National Rehabilitation Hospital. New appeal hearing dates will be issued once the new Board is in place. Assessments for the primary medical certificate, by the HSE, are continuing to take place.
Finally, it should be noted that applicants deemed not to have met one of the six eligibility criteria required for a PMC can request another PMC assessment six months after an unsuccessful PMC assessment.
245. Deputy Aengus Ó Snodaigh asked the Minister for Finance if an applicant must meet criteria (details supplied) to be granted a primary medical certificate. [52840/22]
Amharc ar fhreagraThe Disabled Drivers & Disabled Passengers Scheme provides relief from VRT and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant. The car must be purchased before applying for VRT and VAT relief, as applicable to the category of adaptations made to the vehicle.
The Scheme is open to severely and permanently disabled persons who meet one of six medical criteria, as a driver or as a passenger and also to certain organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant.
To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, and satisfy at least one of the following medical criteria, in order to obtain a Primary Medical Certificate:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
These are in line with the criteria outlined in the Deputy's question.
I gave a commitment that a comprehensive review of the scheme, to include a broader review of mobility supports for persons with disabilities, would be undertaken.
In this context I have been working with my Government colleague, Roderic O’Gorman, Minister for Children, Equality, Disability, Integration and Youth. We both agreed that the review should be brought within a wider review under the auspices of the National Disability Inclusion Strategy (NDIS), to examine transport supports encompassing all Government funded transport and mobility schemes for people with disabilities.
As part of my Department’s contribution to the review, it established an information-gathering group to capture the experiences, expertise and perspectives of former DDMBA members and Principal Medical Officers (PMOs) in the HSE. A range of outputs were produced, providing information on the DDS scheme and were submitted to the Department of Children, Equality, Disability, Integration and Youth in July.
The Deputy should note that the NDIS working group, chaired by Minister Anne Rabbitte, with officials from both this Department and the Department of Children, Equality, Disability, Integration and Youth as well as others, held its first meeting on the 26th January 2022. A stock-taking exercise of existing transport and mobility schemes currently supporting people with disabilities was finalised at its meeting of 6th September 2022. Members were then asked to put forward proposals for next steps that will be discussed at the next NDIS working group meeting, scheduled for end November. In this regard, I have recently written to Minister’s O’Gorman and Rabbitte submitting my Department’s response to the various questions on which views were sought.
My officials will continue to work closely with officials from the Department of Children, Equality, Disability, Integration and Youth to progress the wider review and on foot of that it is hoped that the NDIS working group will bring forward proposals for consideration.
I cannot comment on any potential changes to the scheme in advance of these proposals.
246. Deputy Aengus Ó Snodaigh asked the Minister for Finance if a newly-granted holder of a primary medical certificate can qualify for tax relief under the disabled drivers' and disabled passengers' scheme in relation to adaptations carried out on a vehicle to make it accessible for their use in advance of them being granted the certificate; and if he will make a statement on the matter. [52842/22]
Amharc ar fhreagraThe Drivers and Passengers with Disabilities Scheme (DPDS), provides for repayment or remission of VAT and Vehicle Registration Tax (VRT), up to a certain limit, on the purchase or adaption of a vehicle for the transport of a person with specific severe and permanent physical disabilities. It also provides for exemption from motor tax in respect of that vehicle, and a fuel grant.
The Scheme is available for a driver or passenger who meets certain medical criteria specified in law and, in order to be eligible under the Scheme, the person must hold a Primary Medical Certificate (PMC) issued in this regard by the HSE. An application to Revenue for tax relief under the Scheme may relate to vehicle adaptations which were undertaken prior to the granting of the PMC, provided that the person holds a valid PMC when the application is made and subject also to the normal statutory time limits on tax claims.
The statutory limitation for tax claims is usually that they must date back no further than the four previous tax years - the Taxes Consolidation Act 1997 as amended, Section 959AA(1) refers. In practice, this means that claims for adaptations made since 2018 could be eligible today, but not a claim for adaptations in earlier years.
Full details of the Scheme, including the application procedures in respect of VAT and VRT repayment/remission and the legislative criteria which must be met, are set out in a detailed information leaflet available on the Revenue website.
249. Deputy Róisín Shortall asked the Minister for Finance the current position regarding coinage and bank notes as legal tender in the State; if shops, restaurants, pubs, cinemas and traders in general are legally allowed to refuse to accept cash payment and state they are card only; if there have been any recent legislative changes in this regard; and if he will make a statement on the matter. [53007/22]
Amharc ar fhreagraWhile historically Ireland has been a relatively cash-intensive economy, advances in technology and changing customer demands have prompted a rapid increase in the take-up of electronic payments in recent years. Notwithstanding this, cash remains a vital part of the Irish payment system.
Euro notes and coins have the status of legal tender in Ireland. Retail transactions here are governed by contract law and in the context of this, where a business places no restrictions on the means of payment it is prepared to accept, it must accept legal tender when offered by a customer to settle a debt that has arisen.
However, if a business specifies in advance of a transaction that payment must be in a form other than cash, the customer cannot subsequently claim a legal right to pay in cash, even if that cash is legal tender. This can be achieved, for example, by displaying signs at the till and at the store entrance. Therefore, under certain circumstances, retail businesses or service providers can refuse to accept payment in cash.
Banks have a key role in maintaining the flow of cash through the economy and ensuring appropriate access to retail banking services for all in society. The changes currently underway in the Irish retail banking sector are a reflection of the wider challenges the banking sector is facing, not only in Ireland but also abroad. It is because of these changes that my Department is currently undertaking a broad-ranging review of the retail banking sector.
A key part of the review is to examine the use and availability of cash in Ireland and determine whether any legislative proposal is needed in this regard. Officials are due to present their draft report to me in November.
250. Deputy Brendan Griffin asked the Minister for Finance if he will provide clarification in relation to benefit-in-kind on company cars (details supplied); and if he will make a statement on the matter. [53028/22]
Amharc ar fhreagraRecent Government policy has focused on strengthening the environmental rationale behind company car taxation. Until the changes I brought in as part of the Finance Act 2019, Ireland’s vehicle benefit-in-kind regime was unusual in that there was no overall CO2 rationale in the regime. This is despite a CO2 based vehicle BIK regime being legislated for as far back as 2008 (but never having been commenced).
In Finance Act 2019, I legislated for a CO2-based BIK regime for company cars from 1 January 2023. From that date the amount taxable as BIK remains determined by the car’s original market value (OMV) and the annual business kilometres driven, while new CO2 emissions-based bands will determine whether a standard, discounted, or surcharged rate is taxable. The number of mileage bands is reduced from five to four. Detailed information on the taxation of employer-provided vehicles is included in Tax and Duty Manual Part 05-01-01b, which is available on the Revenue website.
EVs will benefit from a preferential rate of BIK, ranging from 9 – 22.5% depending on mileage. Fossil-fuel vehicles will be subject to higher BIK rates, up to 37.5%. This new structure with CO2-based discounts and surcharges is designed to incentivise employers to provide employees with low-emission cars.
I am aware there have been arguments surrounding the mileage bands in the new BIK structure as they can be perceived as incentivising higher mileage to avail of lower rates, leading to higher levels of emissions. The rationale behind the mileage bands is that the greater the business mileage, the more the car is a benefit to the company rather than its employee (on average); and the more the car depreciates in value, the less of a benefit it is to the employee (in years 2 and 3) as the asset from which the benefit is derived is depreciating faster. Mileage bands also ensure that cars more integral to the conduct of business receive preferential tax treatment.
I believe that better value for money for the taxpayer is achieved by curtailing the amount of subsidies available and building an environmental rationale directly into the BIK regime. It was determined in this context that reforming the BIK system to include emissions bands provides for a more sustainable environmental rationale than the continuation of the current system with exemptions for electric vehicles (EVs). This will bring the taxation system around company cars into step with other CO2-based motor taxes as well as the long-established CO2-based vehicle BIK regimes in other member states. With significant Government commitments to decarbonise road transport, including a specific Climate Action Plan action to reform company car taxation, by 2023 an emissions-based rationale for vehicle BIK is overdue.
In relation to the comparison between the BIK calculation for employer provided vehicles with the calculation of Remote Working Relief, the Deputy should note that it is difficult to make such a comparison as the two regimes are dealing with different things. The legislation governing the provision of an employer provided car regards it as a benefit to an employee and is taxable as notional income, whereas Remote Working Relief legislation, contained in section 114A TCA 1997, seeks to provide a measure of relief to employees who incur certain expenditure while working from home. It should be pointed out that where an employer makes good any expenditure incurred by an employee, this amount reduces the employee’s Remote Working Relief claim.
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.
