Dáil Éireann Debate, Thursday - 20 November 2025
365. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated number of residential properties in Cork City and Cork County that are expected to move into a higher LPT valuation band from 1 November 2025, by band. [64958/25]
View answer368. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of households nationally that have notified Revenue of disputes or queries relating to LPT band placement since 1 October 2025, and the number of these arising from Cork. [64961/25]
View answer375. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated financial impact on households in Cork City and Cork County whose valuations sit at the upper end of their current band and who are most likely to cross into a higher band for 2026-2030. [64968/25]
View answer377. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of properties nationally and in Cork that have submitted corrected, amended or disputed valuations during the October-November 2025 LPT return window. [64970/25]
View answerI propose to take Questions Nos. 365, 368, 375 and 377 together.
I am advised by Revenue that LPT returns for the next valuation period (2026 to 2030) have been filed and are fully up to date in respect of 1.42 million properties. Filing arrangements are being finalised in respect of a further 202,869 Local Authority and Approved Housing Body properties.
There are a large number open correspondence queries on hand with Revenue presently, including postal queries and paper returns. While these queries delay filing, the liable persons are considered compliant. Furthermore, payment arrangements are in place for approximately 286,000 additional properties where returns are not yet filed.
While the return filing deadline passed on 12 November, it is evident that property owners are still making their best effort to file their returns as these continue to be received by Revenue.
It is not yet possible to determine what percentage of returns filed are attributed to Cork. While detailed analysis of the returns filed will take some time, Revenue publishes preliminary statistics on LPT on a regular basis on its website. These statistics are available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2025/index.aspx
Following an analysis of the LPT returns filed this month, data will subsequently become available on properties’ LPT liability and band movement. Like other taxes LPT is subject to risk assessment and to compliance programmes under Revenue’s Compliance Intervention Framework, which will include the valuation period 2026- 2030.
In respect of the Deputy's question regarding the estimated financial impact on properties which are likely to move up a band, this can be examined on a case-by-case basis by comparing the valuation bands and associated LPT charges for the valuation period 2022-2025 with their counterparts for 2026-2030.
A press release was published in April following Government's approval of changes to the LPT legislation. This release includes a table comparing the valuation bands and charges for the two valuation periods. The press release also provides a number of examples on how revaluation is expected to impact properties at different bands, including a property nominally located in Cork. The press release can be accessed at the following link: www.gov.ie/en/department-of-finance/press-releases/minister-donohoe-announces-changes-to-local-property-tax-to-ensure-fairness/.
