Dáil Éireann Debate, Thursday - 20 November 2025
364. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to provide county-by-county estimates, based on Revenue's 2026 valuation modelling, of the number and proportion of residential properties expected to move up one or more Local Property Tax valuation bands for the 2026-2030 valuation period. [64957/25]
View answer366. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated additional annual LPT liability per band for households in each valuation category under the 2026-2030 LPT structure, using the modelling referred to in Revenue's September 2025 technical paper. [64959/25]
View answer369. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated number of households in each county whose LPT valuation band will remain unchanged for 2026-2030 but who will still face an increased LPT liability due to changes in band charges. [64962/25]
View answer374. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of properties that Revenue estimated would cross two or more LPT valuation bands between 2021 and 2026; and the methodology used to calculate multi-band movements. [64967/25]
View answer382. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated additional LPT yield for each local authority if the 2026 band structure results in upward band movement above the Revenue Commissioner's assumed four percent. [64975/25]
View answerI propose to take Questions Nos. 364, 366, 369, 374 and 382 together.
In respect of Dail Question No. 364 (Ref: 64957/25), as the Deputy will be aware, the LPT technical paper published in September sets out the methodology used to estimate the 2026-2030 valuation for properties on the LPT register. Table 6 of the LPT Technical paper provides the estimated average increase in LPT liability by local authority and valuation band. Table 7 of the paper provides the band movement under the 2026-2030 structure. The technical paper may be accessed at the following link: www.revenue.ie/en/corporate/documents/research/property-valuation-technical-paper-2026.pdf
In respect of Dail Question No. 366 (Ref: 64959/25), regarding the estimated additional annual LPT liability per band for households in each valuation category, 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/
In respect of Dail Question No. 369 (Ref: 64962/25), as advised in other responses to the Deputy, all LPT charges are increasing with effect from 2026. Therefore, all households will experience an increase in their base LPT liabilities, notwithstanding any variation in rate decided by local authorities. For the majority of properties, specifically those valued at or below €525,000, and those that remain in their current valuation band, the additional base liability will be between €5-25 higher annually.
In respect of Dail Question No. 374 (Ref: 64967/25), I am advised by Revenue that it is estimated approximately 6,500 properties would move up two or more LPT valuation bands under the 2026-2030 LPT structure compared to the 2022-2025 LPT structure. This figure represents less than 0.5% of all LPT liable properties.
Finally, in respect of Dail Question No. 382 (Ref: 64975/25), I am further advised by Revenue that it is not possible to estimate the additional LPT yield should the upward band movement exceed the 4% estimate. The 4% upward band movement estimate was reached by modelling the available data under the 2026-2030 LPT structure. Actual band movement under the 2026-2030 LPT structure will be determined by the self-assessed returns of homeowners.
While detailed analysis of the returns filed this November 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.
