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Home : FAQs : Local Property Tax



Local Property Tax

Public Consultation on Setting Local Adjustment Factor

Frequently Asked Questions

What is Local Property Tax (LPT)?

Local Property Tax (LPT) is an annual tax charged on all residential properties in the State and came into effect in 2013.  The LPT is collected by the Revenue Commissioners.

What is the Local Adjustment Factor?

A local authority may vary the basic rate of the Local Property Tax within its own area by a maximum of 15%. This means that Kildare County Council can either increase or decrease the rate of Local Property Tax in County Kildare each year by up to 15% of the baseline rate. The baseline was based on 2014 values, and is scheduled for revaluation in November 2019.

What does this mean for the average household?

The table below gives an indication of the rate of Local Property Tax for an average household in Kildare following a 15% decrease or increase on the baseline rate.

  

LPT Valuation Band

Baseline LPT Tax

-15%

+15%

 

€0 – €100,000

€90

€76.50

€103.50

€100,001 – €150,000

€225

€191.25

€258.75

€150,001 – €200,000

€315

€267.75

€362.25

€200,001 – €250,000

€405

€344.25

€465.75

€250,001 – €300,000

Over €1,000,000

€1,000,001

€1,500,000

€495

 

€1,800

€3,050

€420.75

 

€1,530

€2,592.50

€569.25

 

€2,070

€3,507.50

 

For example, if your house is valued under €100,000, you will pay €90 Local Property Tax at the baseline rate.

If the Local Property Tax rate is increased by 15% you will pay €103.50 Local Property Tax and if this rate is decreased by 15%, you will pay €76.50 Local Property Tax.

Does the Council have to vary the rate of LPT?

No, each September Kildare County Council meets to consider this matter. At this meeting the Members agree whether or not to vary the basic rate of local property tax applicable.  The determination applies for a period of one year from the 1st November (liability date) of the year in which the determination is made,  to the 31st October of the following year and is reflected in the charge payable by property owners within the county.

What is the money collected under the Local Property Tax used for in the Council?

This money contributes towards the cost of providing a range of local Council services including libraries, public lighting, road maintenance, housing services, fire services, supporting community initiatives, dealing with illegal dumping and littering, maintenance of parks and playgrounds and tourism development initiatives.

What will an adjustment in the Local Property Tax mean in terms of Council services?

If the rate is reduced and if funding is not available to replace this reduction, then a reduced level of income available to the Council will limit the range and extent of services and supports that can be provided.

If the rate is increased, then an increased level of income available to the Council will increase the capacity to deliver services and supports.

When will the Council make a decision on varying the rate of Local Property Tax in Kildare?

This decision is made at a Council meeting to be held in September.

Can I give my views and opinions on any proposal to increase or decrease the rate of Local Property Tax?

Yes, Kildare County Council would like to hear your views and opinions on any proposal to maintain, increase or decrease the rate of Local Property Tax in Kildare. We would like to hear your thoughts on the potential effects of varying the basic rate of the Local Property Tax on households, individuals, businesses and on Council services.

To make your submission you can write to:

LPT Submissions,
Finance Section,
Kildare County Council
Aras Chill Dara,
Naas
Co. Kildare

or email: LPTsubs@kildarecoco.ie

All submissions must be received within the prescribed period. The prescribed periodis advertised in local newspapers and on Kildare County Council's website in July each year.  There is no prescribed format for a submission.

What will the Council do with the submissions that are received?

The elected members of Kildare County Council will consider the feedback received from this public consultation as part of the decision-making process, individual responses will not be issued. However, the Chief Executive will provide a summary of the written submissions received in a report to the elected members.

In making their decision on whether or not to vary the rate, the elected members will consider the following:

  • Estimated Income and Expenditure for the Council for the following year.
  • Financial Position of Kildare County Council at present
  • Estimated Financial effect of the varied rate in the following year
  • Feedback from the Public Consultation