Local Property Tax – Public Consultation Phase Budget 2021

Overview

To read the FAQ, please click here and the adopted 2020 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 that 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 Monday 29th June to 4.30pm on Wednesday 29th July 2020.

Interested parties can engage in the process as follows;

1.       By completing a survey on-line: https://consultation.dublincity.ie/finance/lpt-consultation-2021/consultation/subpage.2019-07-29.7391539620/

2.       By submitting a PDF version of the survey via email to LPTconsultation@dublincity.ie

3.       PDF copies of the survey will also be made available by email on request from Dublin City Council Public Libraries, Local Area Offices and the Customer Services Centre, Civic Offices and will also be available for download at https://consultation.dublincity.ie  and can be returned via email 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 Housing, Planning & Local Government

by the 30^th of September 2020 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.