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 7.5% reduction to the basic rate of LPT applied for the period 1st November 2022 (liability date) to 31st October 2024.  The rate reverts to the basic rate at the 1st November 2024, i.e. the pre-adjusted rate, and the Elected Members must now consider whether to reduce the basic rate, leave it unaltered or increase it for 2025.


Why are we consulting?

The Council will meet to consider the setting of a Local Adjustment Factor for 2025.  Members must decide whether to retain the variation agreed in 2022, agree an alternative variation, or apply no variation.   

The Council welcomes submissions from the public on this matter specifically covering the potential effects of retaining the existing variation, or applying an alternative or no variation, on businesses, individuals and on local authority services.

Would you like to make a submission?

The period for submissions is from Monday 1st July 2024 to 12 noon Wednesday 31st July 2024. 

You can make a submission by doing the following:-

All submissions, including the names and addresses of those making submissions to the Council, will form part of the statutorily required report to be presented to a meeting of Fingal County Council. They will also be included in the minutes of that meeting and will appear on the Council’s Website.

Local Property Tax FAQs