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Variation of Local Property Tax – Notice of consideration of setting a local adjustment factor (increase/decrease or leave unaltered Local Property Tax rate)

Overview

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 Kildare 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.

The charge period for local property tax runs from the 1st of November to 31st of October each year. A decision to vary the basic rate of LPT applies to the next charge period and is effective for that one year period only after which the rate reverts back to the original basic rate on the 1st November unless a further decision on a local variation is made prior to that date by the Elected Members.

 Why We Are Consulting

The Council will meet in September 2020 to consider the setting of a local adjustment factor for the year 2021 (charge period 1/11/2020 to 31/10/2021). Members must decide whether to retain the base rate of LPT or to either increase or decrease the rate of LPT.

The options available to the elected members for 2021 are

(1) Retain the existing basic rate of 0.18% of the value of the property – i.e. no variation. 

(2) Decrease the rate between 1-15% below the basic rate of 0.18% of the value of the property.

(3) Increase the rate between 1-15% above the basic rate of 0.18% of the value of the property.

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.

To make an online submission, click on the link below:

LPT Submission Form


 

Local Property Tax Setting Local Adjustments - FAQ

Please note:

From the 1st January 2013 the Household Charge was abolished and is now replaced with the Local Property Tax.  From 1st July 2013, any outstanding Household Charge will be collected by the Revenue Commissioners through the LPT system.

The Revenue Commissioners can be contacted at 1890 200 255 (ROI only) or + 353 1 7023049 (From outside ROI)

Email: lpt@revenue.ie

By Post: LPT Branch, P.O. Box 1, Limerick


Local Property Tax (LPT)

An annual self-assessed Local Property Tax (LPT) charged on the market value of all residential properties in the State came into effect on 1st July 2013. It is administered by the Revenue Commisioners. 

Link to Revenue site

Notice of Variation of the basic rate Local Property Tax (LPT) - Passed 23 September 2019

Variation of the basic rate of local property tax - what does it mean?


Household Charge Contact Details:

LGCSB, Household Charge Section, P.O. Box 12168, Dublin 1

Telephone Enquiries should be made to 1890 357 357.

Email: support@householdcharge.ie

Enquiries in relation to Unfinished Housing Estates should be made to,

Planning and Housing Policy Section of the Department of Environment, Community and Local Government at one of the following numbers:

(053) 911 7398
(053) 911 7402
(053) 911 7397
(053) 911 7399

email: planning&housing@environ.ie

Unfinished Estates for Old Household Charge (2012) Only

File Size: 124KB - Document Type: Acrobat pdf