Local Property Tax – Public Consultation Phase

Overview

To read the FAQ, please click here and the abridged adopted budget book here. Please, scroll down to start the survey.

Under section 20 of the Finance (Local Property Tax) Act 2012, as amended by section 5 of the Finance (Local Property Tax) Act 2013, 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%.  This power is available to Local Authorities effective from 2015, the relevant sections of the act came into effect on the 1^st of July 2014.

Any decision by a Local Authority to vary the basic rate of tax of the LPT must be taken by the 30^th of September each year in order than it can have effect from the 1^st of November (the liability date) and therefore determine the LPT liability for taxpayers in that local authority area the following year.

As part of this process the Local Authority should invite the views of the public. Dublin City Council now invites interested members of the public to engage in this consultation process. The consultation process will run from Tuesday 15^th July 2014 to 4.30pm on Wednesday 13^th August.

Interested parties can engage in the process as follows;

1. By completing an on-line survey at www.dublincity.ie
2. By submitting a PDF version of the survey via email to LPTconsultation@dublincity.ie
3. By submitting a hard copy of the survey to

LPT Consultation,

C/O Finance Dept,

Dublin City Council,

Block 1 Floor 8

Civic Offices,

Wood Quay,

Dublin 8

Hard copies of this survey will be made available at DCC Public Libraries and the Customer Services Centre, Civic Offices, Wood Quay, Dublin 8 and local Area Offices.  A pdf version of the online survey will also be available for download at http://www.dublincity.ie/ or by email request to lptconsultation@dublincity.ie

The members of the Local Authority must consider the feedback received from the public consultation as part of the decision making process and a report must be prepared under the direction of the Chief Executive, to provide them with a summary of the written submission received, for this purpose.

The City Council must notify;

1. The Revenue Commissioners
2. The Department of Environment, Community & Local Government

by the 30^th of September 2014 of its decision. Within 14 days of the passing of a resolution to vary the LPT a notice must be placed on the City Council's website and one newspaper circulating in the area.