Local Property Tax

Local Property Tax (LPT) is a tax payable on the market value of residential property.  The charge which is administered and collected by the Revenue Commissioners, came into effect on the 1 July 2013.  A half-year payment was due in 2013, with a full-year payment due from 2014 onwards.




The Finance (Local Property Tax) Act 2012 (as amended), makes specific provision that Elected Members of a local authority may pass a formal resolution to vary the basic rate of the Local Property Tax for their administrative area by a percentage known as the Local Adjustment Factor.

This means that Fingal County Council can increase or decrease the basic rate of the Local Property Tax within the County by a maximum of +/-15%, or leave it unaltered.

A Public Consultation process in relation to the Consideration of Setting a Local Adjustment Factor for 2020 was held between 2nd July 2019 and 2nd August 2019 and submissions were invited from the public.

The Council will meet in September 2019 to consider the setting of a Local Adjustment Factor for 2020.  Members must decide whether to retain the variation agreed in 2018, agree an alternative variation, or apply no variation.  The submissions received as part of the Public Consultation process will be considered by the members at this meeting.