Departmental Data

Tuesday, 18 November 2025

Questions (368)

Pearse Doherty

Question:

368. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 470 of 4 November 2025, to provide the same information, excluding AHBs and local authorities, in tabular form; and if he will make a statement on the matter. [63704/25]

View answer

Written answers

Minister for Finance

Revenue has provided a breakdown of LPT property owners, excluding AHBs and local authorities, from 2016 to date.

Revenue has further advised that, in relation to the answer to Parliamentary Question No. 470 on 4 November, there was an error in the table for 2018. The correct figures for 2018 are provided at the end of this answer. Revenue apologise for the error.

2025	Ownership Count: 000’s	Number of Property Owners
1	1,285	1,285,205
2	240	122,716
3	79	26,932
4	38	9,771
5-9	64	10,644
10-19	28	2,233
20-49	21	757
50-99	13	186
100 or greater	56	181
	1,824	1,458,625

2024	Ownership Count: 000’s	Number of Property Owners
1	1,281	1,280,533
2	244	125,072
3	81	27,708
4	40	10,152
5-9	66	10,973
10-19	29	2,319
20-49	21	737
50-99	13	190
100 or greater	50	169
	1,824	1,457,853

2023	Ownership Count: 000’s	Number of Property Owners
1	1,248	1,247,949
2	248	126,353
3	83	28,050
4	41	10,421
5-9	68	11,174
10-19	29	2,326
20-49	21	720
50-99	12	178
100 or greater	53	159
	1,802	1,427,330

2022	Ownership Count: 000’s	Number of Property Owners
1	1,219	1,219,201
2	249	129,270
3	84	28,976
4	42	10,850
5-9	69	11,595
10-19	30	2,439
20-49	21	735
50-99	12	173
100 or greater	43	138
	1,769	1,403,377

2021	Ownership Count: 000’s	Number of Property Owners
1	1,198	1,197,748
2	246	129,369
3	83	29,170
4	42	10,974
5-9	68	11,676
10-19	28	2,389
20-49	18	690
50-99	9	143
100 or greater	23	112
	1,714	1,382,271

2020	Ownership Count: 000’s	Number of Property Owners
1	1,195	1,194,593
2	247	129,757
3	84	29,341
4	43	11,082
5-9	70	11,935
10-19	29	2,450
20-49	18	690
50-99	9	145
100 or greater	23	120
	1,717	1,380,113

2019	Ownership Count: 000’s	Number of Property Owners
1	1,191	1,190,759
2	249	130,003
3	85	29,584
4	43	11,238
5-9	72	12,204
10-19	30	2,537
20-49	20	728
50-99	9	148
100 or greater	21	112
	1,720	1,377,313

2018	Ownership Count: 000’s	Number of Property Owners
1	1,187	1,187,132
2	249	129,621
3	86	29,756
4	44	11,381
5-9	74	12,498
10-19	32	2,645
20-49	21	771
50-99	9	143
100 or greater	21	109
	1,722	1,374,056

2017	Ownership Count: 000’s	Number of Property Owners
1	1,184	1,183,929
2	248	129,011
3	87	29,870
4	44	11,415
5-9	77	12,895
10-19	33	2,769
20-49	22	819
50-99	10	156
100 or greater	20	108
	1,725	1,370,972

2016	Ownership Count: 000’s	Number of Property Owners
1	1,180	1,179,696
2	248	128,310
3	88	30,065
4	45	11,527
5-9	79	13,163
10-19	35	2,911
20-49	23	857
50-99	11	165
100 or greater	22	110
	1,730	1,366,804

Correction to question No. 470 answered on 4 November 2025, regarding the table for 2018:

2018	Ownership Count: 000’s	Number of Property Owners
1	1,187	1,187,145
2	249	129,630
3	86	29,764
4	44	11,394
5-9	74	12,542
10-19	33	2,706
20-49	23	849
50-99	10	154
100 or greater	176	162
	1,882	1,374,346

The following revised reply was received on 9 March 2026.

The breakdown of multi-property owners from 2016 to date is provided in the tables below.

I am advised by Revenue that the figures were extracted from the live LPT Register in January 2026. There is a separate category in the below tables for local authorities and seven of the largest Approved Housing Bodies (AHBs). These entities are categorised separately for operational reasons.

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.

2025	Number of property owners	Number of properties
Local authorities and 7 of the largest AHBs	38	196,427
1	1,341,715	1,341,715
2	125,399	250,798
3	27,446	82,338
4	9,931	39,724
5-10	11,405	72,077
11-20	1,867	26,011
21-50	751	22,566
51-100	200	13,946
100 or greater	185	64,850
Total	1,518,937	2,110,452
2024	Number of property owners	Number of properties
Local authorities and 7 of the largest AHBs	38	187,493
1	1,320,774	1,320,774
2	127,121	254,242
3	28,157	84,471
4	10,306	41,224
5-10	11,754	74,247
11-20	1,915	26,726
21-50	741	22,438
51-100	204	14,240
100 or greater	169	57,239
Total	1,501,179	2,083,094
2023	Number of property owners	Number of properties
Local authorities and 7 of the largest AHBs	38	179,952
1	1,300,585	1,300,585
2	129,435	258,870
3	28,697	86,091
4	10,653	42,612
5-10	12,021	75,977
11-20	1,951	27,158
21-50	732	21,953
51-100	190	13,029
100 or greater	153	48,990
Total	1,484,455	2,055,217
2022	Number of property owners	Number of properties
Local authorities and 7 of the largest AHBs	38	174,527
1	1,281,940	1,281,940
2	130,719	261,438
3	29,231	87,693
4	10,933	43,732
5-10	12,335	77,847
11-20	1,994	27,748
21-50	739	22,196
51-100	180	12,512
100 or greater	138	41,290
Total	1,468,247	2,030,923
2021	Number of property owners	Number of properties
Local authorities and 7 of the largest AHBs*	38	167,425
1	1,267,046	1,267,046
2	131,066	262,132
3	29,472	88,416
4	11,099	44,396
5-10	12,441	78,325
11-20	1,974	27,334
21-50	721	21,599
51-100	165	11,459
100 or greater	122	34,995
Total	1,454,144	2,003,127

* An additional AHB was added to the statistical marker in 2021, expanding the number of AHBs from six to seven.

2020	Number of property owners	Number of properties
Local authorities and 6 of the largest AHBs	37	160,296
1	1,254,242	1,254,242
2	131,300	262,600
3	29,641	88,923
4	11,176	44,704
5-10	12,705	80,133
11-20	2,019	28,088
21-50	718	21,365
51-100	157	10,946
100 or greater	112	32,861
Total	1,442,107	1,984,158
2019	Number of property owners	Number of properties
Local authorities and 6 of the largest AHBs	37	154,053
1	1,240,039	1,240,039
2	131,390	262,780
3	29,877	89,631
4	11,306	45,224
5-10	12,987	81,897
11-20	2,097	29,178
21-50	741	22,089
51-100	158	10,874
100 or greater	102	29,853
Total	1,428,734	1,965,618
2018	Number of property owners	Number of properties
Local authorities and 6 of the largest AHBs	37	150,338
1	1,226,645	1,226,645
2	130,899	261,798
3	30,013	90,039
4	11,457	45,828
5-10	13,282	83,750
11-20	2,171	30,213
21-50	787	23,628
51-100	148	10,388
100 or greater	103	28,096
Total	1,415,542	1,950,723
2017	Number of property owners	Number of properties
Local authorities and 6 of the largest AHBs	37	146,915
1	1,215,810	1,215,810
2	130,162	260,324
3	30,104	90,312
4	11,454	45,816
5-10	13,697	86,574
11-20	2,273	31,601
21-50	811	24,291
51-100	158	11,067
100 or greater	96	25,934
Total	1,404,602	1,938,644
2016	Number of property owners	Number of properties
Local authorities and 6 of the largest AHBs	37	144,227
1	1,206,038	1,206,038
2	129,365	258,730
3	30,263	90,789
4	11,563	46,252
5-10	13,951	88,390
11-20	2,383	33,131
21-50	846	25,147
51-100	175	12,350
100 or greater	95	23,070
Total	1,394,716	1,928,124

The following revised reply was received on 9 March 2026.

The breakdown of multi-property owners from 2016 to date is provided in the tables below.

2025	Number of property owners	Number of properties
Local authorities and 7 of the largest AHBs	38	196,427
1	1,341,715	1,341,715
2	125,399	250,798
3	27,446	82,338
4	9,931	39,724
5-10	11,405	72,077
11-20	1,867	26,011
21-50	751	22,566
51-100	200	13,946
100 or greater	185	64,850
Total	1,518,937	2,110,452
2024	Number of property owners	Number of properties
Local authorities and 7 of the largest AHBs	38	187,493
1	1,320,774	1,320,774
2	127,121	254,242
3	28,157	84,471
4	10,306	41,224
5-10	11,754	74,247
11-20	1,915	26,726
21-50	741	22,438
51-100	204	14,240
100 or greater	169	57,239
Total	1,501,179	2,083,094
2023	Number of property owners	Number of properties
Local authorities and 7 of the largest AHBs	38	179,952
1	1,300,585	1,300,585
2	129,435	258,870
3	28,697	86,091
4	10,653	42,612
5-10	12,021	75,977
11-20	1,951	27,158
21-50	732	21,953
51-100	190	13,029
100 or greater	153	48,990
Total	1,484,455	2,055,217
2022	Number of property owners	Number of properties
Local authorities and 7 of the largest AHBs	38	174,527
1	1,281,940	1,281,940
2	130,719	261,438
3	29,231	87,693
4	10,933	43,732
5-10	12,335	77,847
11-20	1,994	27,748
21-50	739	22,196
51-100	180	12,512
100 or greater	138	41,290
Total	1,468,247	2,030,923
2021	Number of property owners	Number of properties
Local authorities and 7 of the largest AHBs*	38	167,425
1	1,267,046	1,267,046
2	131,066	262,132
3	29,472	88,416
4	11,099	44,396
5-10	12,441	78,325
11-20	1,974	27,334
21-50	721	21,599
51-100	165	11,459
100 or greater	122	34,995
Total	1,454,144	2,003,127

* An additional AHB was added to the statistical marker in 2021, expanding the number of AHBs from six to seven.

2020	Number of property owners	Number of properties
Local authorities and 6 of the largest AHBs	37	160,296
1	1,254,242	1,254,242
2	131,300	262,600
3	29,641	88,923
4	11,176	44,704
5-10	12,705	80,133
11-20	2,019	28,088
21-50	718	21,365
51-100	157	10,946
100 or greater	112	32,861
Total	1,442,107	1,984,158
2019	Number of property owners	Number of properties
Local authorities and 6 of the largest AHBs	37	154,053
1	1,240,039	1,240,039
2	131,390	262,780
3	29,877	89,631
4	11,306	45,224
5-10	12,987	81,897
11-20	2,097	29,178
21-50	741	22,089
51-100	158	10,874
100 or greater	102	29,853
Total	1,428,734	1,965,618
2018	Number of property owners	Number of properties
Local authorities and 6 of the largest AHBs	37	150,338
1	1,226,645	1,226,645
2	130,899	261,798
3	30,013	90,039
4	11,457	45,828
5-10	13,282	83,750
11-20	2,171	30,213
21-50	787	23,628
51-100	148	10,388
100 or greater	103	28,096
Total	1,415,542	1,950,723
2017	Number of property owners	Number of properties
Local authorities and 6 of the largest AHBs	37	146,915
1	1,215,810	1,215,810
2	130,162	260,324
3	30,104	90,312
4	11,454	45,816
5-10	13,697	86,574
11-20	2,273	31,601
21-50	811	24,291
51-100	158	11,067
100 or greater	96	25,934
Total	1,404,602	1,938,644
2016	Number of property owners	Number of properties
Local authorities and 6 of the largest AHBs	37	144,227
1	1,206,038	1,206,038
2	129,365	258,730
3	30,263	90,789
4	11,563	46,252
5-10	13,951	88,390
11-20	2,383	33,131
21-50	846	25,147
51-100	175	12,350
100 or greater	95	23,070
Total	1,394,716	1,928,124