I propose to take Questions Nos. 186 to 189, inclusive, together.
In relation to Dail Question No. 186 (Ref: 36792/25). I am advised by Revenue that the below table outlines the total number of residential units owned by the 187 landlords with over 100 properties each; the total number of residential units owned by the 186 landlords with between 50 - 99 properties each; the total number of residential units owned by the 745 landlords with between 20 - 49 properties each; the total number of residential units owned by the 2,217 landlords with between 10 -19 properties each; and the total number of residential units owned by the 10,562 landlords with between 5 - 9 properties each, in tabular form. The table excludes Local Authorities and Approved Housing Bodies.
|
Number of Properties Owned
|
Number of Owners
|
Number of Properties
|
|
5-9
|
10,562
|
63,174
|
|
10-19
|
2,217
|
27,553
|
|
20-49
|
745
|
20,820
|
|
50-99
|
186
|
12,602
|
|
100 and greater
|
187
|
55,623
|
In relation to Dail Question No. 187 (Ref: 36793/25).
I am further advised by Revenue that the total number of legal entities that own more than 1,000 residential units is 50. The total number of residential units owned by this cohort is 215,471 properties. The information is shown below in tabular form.
|
Type
|
Total Properties Owned
|
Organisations
|
|
Local Authorities
|
159,054
|
31
|
|
Approved Housing Bodies
|
38,620
|
<10
|
|
Businesses
|
16,343
|
<10
|
|
Other
|
1,454
|
<10
|
|
Total
|
215,471
|
50
|
Due to Revenue’s obligation to protect the confidentiality of taxpayer data, as provided for in Section 851A of the Taxes Consolidation Act 1997, it is not possible to provide data in relation to the numbers of property owners in all instances due to the low number of taxpayers involved.
Further detail is available in Revenue’s Statistical Disclosure Control Protocol, published at: www.revenue.ie/en/corporate/information-about-revenue/statistics/about/statistical-disclosure-control.aspx
In relation to Dail Question No. 188 (Ref: 36794/25).
I am further advised by Revenue that the total projected local property tax liability for 2025 excluding local authorities and approved housing bodies is €534.1 million based on registrations at 31/03/2025. Public bodies are taken to be largely explained by local authorities and approved housing bodies. The property tax liability for 2025 excluding rental properties cannot be provided as rental are not separately identified on the local property tax return.
In relation to Dail Question No. 189 (Ref: 36795/25). Finally, I am advised by Revenue that the total number of residential properties for the purposes of the LPT that are not owned by local authorities or AHBs or exempted properties (including Charity/Public Body owned for special needs) is 1,776,725. The calculation is outlined below in tabular form:
|
Total Properties
|
2,022,242
|
|
Local Authority/ Approved Housing Bodies
|
208,592
|
|
Exemptions
|
36,925
|
|
Remaining properties
|
1,776,725
|
The following revised reply was received on 9 Mach 2026.
In relation to Dail Question No. 186 (Ref: 36792/25)
I am advised by Revenue that information in respect of landlords is not collected on the LPT return. As such, there is no robust basis upon which to identify this cohort of LPT taxpayers. Therefore, it is not possible to provide information on the number of LPT liable properties owned by landlords.
Revenue publish detailed statistics on LPT. This includes data on property ownership (i.e. the numbers of owners who own multiple LPT liable properties). As outlined in my amended reply to Parliamentary Question No. 300 of 24 June 2025, these data were extracted from Revenue’s live LPT Register in January 2026 as follows:
-185 multi-property owners owned more than 101 properties in 2025;
-200 multi-property owners owned between 51 and 100 properties;
-751 multi-property owners owned between 21 and 50 properties;
-1,867 multi-property owners owned between 11 and 20 properties; and
-11,405 multi-property owners owned between 5 and 10 properties.
The total number of residential units owned by each of the above categories is given in the table below. This table excludes local authorities and seven of the largest Approved Housing Bodies (AHBs). Public bodies, apart from local authorities, are not categorised separately on the LPT Register. It is not possible to provide data which comprehensively excludes all AHBs. Notwithstanding the fact that owner type detail is not comprehensively captured on Revenue records, as it is not required for administering the tax, I am advised by Revenue that the largest owner categories below (defined according to number of properties owned) include both public and private owners.
|
Number of Properties Owned
|
Number of Owners
|
Number of Properties
|
|
5-10
|
11,405
|
72,077
|
|
11-20
|
1,867
|
26,011
|
|
21-50
|
751
|
22,566
|
|
51-100
|
200
|
13,946
|
|
101 and greater
|
185
|
64,850
|
In relation to Dail Question No. 187 (Ref: 36793/25)
I am further advised by Revenue that it is not possible to isolate properties that are owned by individuals for legal entities. However, for operational reasons, Revenue can identify the property portfolios for the 31 local authorities and the seven of the largest AHBs. These 38 taxpayers all own more than 1000 residential units each, and the total for this grouping in 2025 was 196,427, according to the Revenue live LPT Register in January 2026.
In 2025, excluding the 31 local authorities and seven of the largest AHBs, there were 12 property owners that owned more than 1,000 residential units. The total number of residential units owned by this cohort was 19,785, according to the Revenue live LPT Register, as of January 2026. There is a mix of public and private owners in this cohort of 12.
In relation to Dail Question No. 188 (Ref: 36794/25)
I am further advised by Revenue that public bodies, apart from local authorities, are not categorised separately on the LPT Register. This is because they carry the same LPT obligations as private residential properties. The LPT Register is not designed to distinguish the ownership of public bodies separately.
In relation to Dail Question No. 189 (Ref: 36795/25)
Lastly, I am advised by Revenue that there are 2,110,452 properties on the LPT Register for 2025. Of those, 196,427 were owned by 31 local authorities and seven of the largest AHBs.
Public bodies, apart from local authorities, are not categorised separately on the LPT Register. Therefore, properties owned by public bodies, including the HSE, the Land Development Agency and the OPW, are included in the general property ownership statistics.
Section 7 of the Finance (Local Property Tax) Act 2012 (as amended) provides that certain properties owned by a charity or public body may be exempt from LPT where qualifying conditions are met. Eligibility for the exemption depends on the use of the property. Charities in Ireland are not automatically exempt from LPT simply by having charitable status. As at October 2025, there were 28,308 properties on the LPT Register for which this exemption had been claimed.
