Dáil Éireann Debate, Wednesday - 18 January 2023
535. Deputy Cian O'Callaghan asked the Minister for Housing, Local Government and Heritage if he will provide an update on his planned comprehensive review of the local property tax baselines; and if he will make a statement on the matter. [1105/23]
Amharc ar fhreagraEach local authority’s situation is complex and it is important that sufficient time is taken to analyse and assess potential options in that respect. A comprehensive review of the baselines could not commence in time for the 2023 Local Property Tax (LPT) allocation process without reliable and up-to-date data; such as preliminary census data and updated LPT yield data, following re-valuation.
An examination of the current LPT baselines has commenced and is expected to conclude in advance of the local authority budget process for 2024. The process will include consultation with the sector and relevant stakeholders, and previous reviews and studies of local authority baseline funding will also be assessed and considered.
This review will take into account the overall funding position of all local authorities. Any proposed changes to the current model will need to take into account the needs and resources of all local authorities, including those who have less ability to raise income locally. Any change to the current model will need to be considered within the parameters of the national fiscal and budgetary situation, and the competing priorities presenting themselves at a national level.
