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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. A half-year payment was due in 2013, with a full-year payment due in 2014. 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 in 2015 by 15% of the 2014 rate.

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 2014 rate.

  

LPT Valuation Band

2014 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 have paid €90 Local Property Tax in 2014.

If the Local Property Tax rate is increased by 15% you will pay €103.50 Local Property Tax in 2015 and if this rate is decreased by 15%, you will pay €76.50 Local Property Tax in 2015

Does the Council have to vary the rate of LPT for 2015?

No, the Council could, having considered a range of issues, decide to leave the LPT at the same rate as this year.

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 in 2015.

If the rate is increased, then an increased level of income available to the Council will increase the capacity to deliver services and supports in 2015.

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

This decision will be made at a Council meeting to be held in September 2014.

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 by 5pm on 25th August 2014. 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 in 2015

  • Financial Position of Kildare County Council at present
  • Estimated Financial effect of the varied rate in 2015
  • Feedback from the Public Consultation