Local Property Tax – Public Consultation Phase Budget 2025

Overview

To read the FAQ, please click here and the adopted 2024 budget book, please click here Please scroll down to start the survey.

The Finance (Local Property Tax) Act 2012 (as amended), 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 were revalued by the Revenue Commissioners on the 1^st of November 2021.  This valuation will be used to determine your liability for the years 2022 - 2025. Dublin City Council will meet on Monday 8th October 2025 to determine the 2025 rate. This decision will determine the LPT liability for taxpayers in that Local Authority area for 2025.

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 8th July to Thursday 8th August.

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

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.