Dáil Éireann Debate, Thursday - 20 November 2025
370. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has met with the Department of Housing, Local Government and Heritage or the Housing Agency to assess whether increased LPT liabilities for homes valued between €200,000 and €500,000 could affect supply decisions by small landlords, and if so, to detail the outcome of such engagements. [64963/25]
View answer381. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of landlords with one or two rental properties who moved into a higher LPT band in 2021; and whether updated estimates exist for 2026. [64974/25]
View answerI propose to take Questions Nos. 370 and 381 together.
In respect of Dail Question No 370 (Ref: 64963/25), I confirm that my officials did not meet with the Department of Housing, Local Government and Heritage or the Housing Agency to discuss the specific scenario outlined in the Deputy's question. Given the small increase in Local Property Tax (LPT) charges for properties valued between €200,000 and €500,000, estimated at between €5-25 extra annually for most property owners, there is no expectation of LPT impacting supply decisions by small landlords. I assure the Deputy that my officials engage frequently with the Department of Housing on LPT and other taxation measures relating to property.
In respect of Dail Question No. 381 (Ref: 64974/25), I am informed by Revenue that a marker to identify landlords is not available on the LPT return. 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 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 previous years, including statistics on the revaluation that took place in 2022, can be found on Revenue’s website: www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2025/index.aspx.
I am further advised by Revenue that, based on data published on 18 September, it is estimated that 4% of properties will move up one band under the 2026-2030 LPT structure. Table 6 of the LPT Technical paper provides the estimated average increase in LPT liability by Local Authority and band. The LPT technical paper is available on Revenue's website: www.revenue.ie/en/corporate/documents/research/property-valuation-technical-paper-2026.pdf.
A detailed report will be available once a comprehensive analysis of the LPT returns filed for the valuation period 2026-2030 is completed.
