Local Property Tax – Public Consultation Phase Budget 2022

Overview

To read the FAQ, please click here and the adopted 2021 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.

Properties will be revalued by the Revenue Commissioners on the 1^st of November 2021.  In the year of a property revaluation, any decision by a Local Authority to vary the basic rate of tax of the LPT must be taken before the 31^st of the August.  This decision will determine the LPT liability for taxpayers in that Local Authority area for 2022.

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 Friday 25^th June to Friday 9^th July 2021.

Interested parties can engage in the process by completing the online survey which is available in the box below marked "Have Your Say".

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, Local Government & Heritage

by 31^st August 2021 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.

Why your views matter