Departmental Data

Tuesday, 21 October 2025

Questions (296, 300)

Pearse Doherty

Question:

296. Deputy Pearse Doherty asked the Minister for Finance using data from local property taxes, to provide the number of landlords with over 100 residential properties and the total number of properties; the number of landlords with between 50 - 99 residential properties and the total number of properties; the number of landlords with between 20 - 49 residential properties and the total number of properties; the total number of landlords with between 10 -19 residential properties and the total number of properties; the number of landlords with between five to nine residential properties and the total number of properties; the number of landlords with four residential properties; the number of landlords with three residential properties; the number of landlords with two residential properties; the number of landlords with one residential property, by year, from 2016 to date, in tabular form. [56808/25]

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Pearse Doherty

Question:

300. Deputy Pearse Doherty asked the Minister for Finance the total value of all residential property based on local property tax data; the total value of residential property owned by landlords; and if he will make a statement on the matter. [56823/25]

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Written answers

Minister for Finance

I propose to take Questions Nos. 296 and 300 together.

As the Deputy will be aware, local property tax (LPT) is charged on a valuation band basis. Property owners are required to value their property on the valuation date. When filing their LPT return, they are required to select which LPT valuation band their property falls under. For the upcoming valuation period, which will commence in 2026, only properties valued over €2.1 million will be required to declare their specific market value.

Because of how LPT is charged, it is not possible for Revenue to provide a total value figure for all residential property using LPT data. Furthermore, because a marker to identify landlords is not available on the LPT return, 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 the distribution of all liable properties by valuation band and by local authority area. Revenue also publish data on property ownership (i.e. the numbers of owners who own multiple LPT liable properties).

LPT statistics for 2025 and previous years can be found on Revenue’s website: www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2025/index.aspx.