Local Property Tax

The LPT is due to change in 2019 and the finance SPC recently made a submission on proposed changes.


The proposals stemming from this report are set out as follows, and echo those of the Thornhill (2015).

  1. An independent appraisal of local authority needs and resources, and hence of the validity of the baseline funding model for local authorities, needs to be conducted at an early opportunity, within the lifetime of the current LPT valuation, before deciding on the next revaluation in 2019. Currently, the substantial leakage of LPT receipts from Dublin City to the Exchequer and
    to other parts of the State means that DCC residents are not gaining as they should be from the system.
  2. A theme throughout this report is the importance of Dublin as the country’s Capital City, within which the DCC area is the largest employment centre in Ireland, for commuters as well as those both living and working in Dublin.
  3. The LPT system needs to move to one in which local authorities retain 100% of the LPT raised in their areas as soon as possible, ideally from the next revaluation. Householders in the DCC area understood that they would benefit from more local services when the LPT was introduced but this has not happened because of how the LPT has operated to date.