Dáil Éireann Debate, Thursday - 20 November 2025
371. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the expected number of Band 1 properties in local authority or approved housing body ownership nationally for 2026-2030; and whether Revenue has issued guidance to ensure these properties are recorded consistently across all authorities. [64964/25]
View answerSection 17 of the Finance (Local Property Tax) Act 2012 as amended provides that, where a local authority or an Approved Housing Body (AHB) is a liable person for LPT, the property shall be deemed to fall into Band 1. This means that the base LPT liability for every property owned by a local authority or AHB is €95 in respect of 2026 and future years, irrespective of the market value of those properties.
I am advised by Revenue that it is not possible to estimate the number of properties that will be owned by local authorities and AHBs during the 2026-2030 valuation period as there is no available data on Revenue records to estimate future property acquisitions or sales by these entities.
Revenue further advise that they have had extensive engagement with the local authorities and AHBs in respect of their filing obligations regarding 202,869 properties.
Revenue hosted a number of information seminars with representatives from all 31 local authorities in the period from May to June 2025. Additionally, a further information session was hosted for some large AHBs. Guidelines were provided to ensure a consistent approach was taken to filing and to assist the local authorities and AHBs in meeting their LPT obligations.
