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.
NOTICE OF THE PASSING OF RESOLUTION TO VARY THE BASIC RATE OF LOCAL PROPERTY TAX FOR 2023 & 2024
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. I hereby give notice that at a meeting of Fingal County Council on 10th October 2022, a formal resolution was passed to the effect that the basic rate of local property tax should stand varied downwards by seven and a half per cent for the year(s) 2023 & 2024 in respect of relevant residential properties situated in the administrative area of Fingal County Council.