Written Answers Nos. 360-379
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.
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/.
367. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any internal briefing notes, modelling papers or impact assessments were prepared within his Department or by Revenue regarding the effect of higher LPT valuations on homeownership affordability, mortgage applicants, or the private rental market, and if he will publish these documents. [64960/25]
View answer376. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department issued any direction or guidance to the Revenue Commissioners during the 2025 valuation exercise regarding the potential impact of rising valuations on owner-occupier affordability or small landlord viability. [64969/25]
View answer380. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department conducted any regional or economic distributional analysis of households most at risk of financial strain from increased LPT valuations; and if so, to publish this analysis. [64973/25]
View answerI propose to take Questions Nos. 367, 376 and 380 together.
The role of the Office of the Revenue Commissioners is to serve the community by fairly and efficiently collecting taxes and duties and implementing Customs controls. Revenue administer the taxation policy set by Government, which my Department has lead responsibility for.
In advance of revaluation this year, officials in Revenue’s Statistics Branch conducted an extensive modelling and valuation exercise in respect of LPT liable properties. The purpose of this work was to inform policy decisions and to assist with providing guidance to taxpayers on the valuation of their properties ahead of this November. Revenue collaborated with the Department of Finance in respect of various scenarios and their estimated impacts under the model. This collaboration allowed Department officials to prepare options for Minister Donohoe to consider in respect of revaluation, taking into account the Programme for Government commitment, the impact on property owners and the overall tax yield.
The changes to LPT that have been implemented will ensure that the majority of homeowners remain in the same valuation band and pay between €5-25 in extra LPT for 2026 onwards. This represents the first increase in LPT charges since the introduction of the tax in 2013. Accordingly, Government have agreed it is fair to ask property owners to pay a small amount more going forward, with the result of raising approximately €45 million of additional funding for local services. I do not expect this increase in LPT liabilities to significantly impact private rental supply, small landlords, or homeownership affordability.
A small number of properties will move up a band due to significant appreciation in value since 2021. It was not possible to ensure these properties would remain in their current band without consequentially causing many other properties to drop one or more bands. I believe that we have struck an appropriate balance with the charging mechanism for 2026-2030.
I acknowledge the Deputy's concern regarding this tax's impact on households experiencing financial hardship. While the tax has a limited number of exemptions, therefore ensuring the tax base remains broad, the LPT legislation provides for the possibility of deferring the charge to LPT in certain circumstances to assist individuals who may have difficulty paying the tax. A qualifying person may opt to defer, or partially defer, payment of the tax. Where a person qualifies for a full deferral, 100% of the liability can be deferred. Where a person qualifies for partial deferral, then 50% of the liability can be deferred. The balance of 50% of the tax must be paid. The deferred tax remains as a charge on the property and must be paid before a sale or transfer can be completed. Interest is charged at 3% per annum on the deferred amount.
It is also possible to apply for a deferral on the grounds of hardship if a person suffers an unexpected and unavoidable significant loss or expense, as a result of which a person cannot pay their LPT liability without suffering financial hardship. Further information regarding the deferral of LPT is available on the Revenue website at: www.revenue.ie/en/property/local-property-tax/deferral-of-payment/index.aspx.
Following the enactment of the Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 this July, the income thresholds for deferral of LPT for the upcoming valuation period have increased by between 30% and 40% depending on personal circumstances. This ensures that deferral remains an option for households at greater risk of financial hardship.
Any property owners experiencing financial difficulties can avail of a wide range of flexible payment options both in respect of their LPT liabilities and for any previous years where liabilities remain outstanding. The full range of payment options, which includes phased arrangements, are available to property owners on the Revenue website at: www.revenue.ie/en/property/local-property-tax/paying-your-lpt/index.aspx.
Finally, property owners experiencing difficulties in meeting their LPT obligations can contact Revenue through MyAccount at www.revenue.ie or by calling the LPT helpline at (01) 7383626 from Monday to Friday, 09.30 to 16.30.
A paper detailing the modelling and valuation exercise by the Revenue Commissioners has already been published. A link to this paper was shared with the Deputy through parliamentary question responses 370 and 371 on 12 November 2025. Furthermore, a detailed report will be available once a comprehensive analysis of the LPT returns filed for the valuation period 2026-2030 is completed.
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.
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.
372. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has assessed the potential administrative burden arising from revaluation disputes for 2026-2030; and the estimated impact on Revenue staffing and processing times. [64965/25]
View answerThe Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 provides for a revaluation of properties to form the basis of the Local Property Tax (LPT) charge from 2026. For the valuation period 2026 to 2030, LPT will be based on property values on 1 November 2025.
LPT is a self-assessed tax, and it is the responsibility of each property owner to value their property, thereby determining their charge to LPT. While Revenue provides extensive guidance to assist property owners with the valuation process and provides an estimated valuation in respect of each property, it does not determine the value of any property for LPT purposes. The valuation of the residential property and the associated LPT charge is determined by the self-assessed returns submitted by homeowners.
Revenue are working through large volumes of correspondence relating to LPT some of which may refer to disputes around property valuations. Revenue do not categorise this type of correspondence separately. Revenue have put measures in place to ensure that additional resources are assigned to facilitate early response times to customer queries.
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.
373. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance when he intends to publish updated LPT statistics reflecting the band movements from the October-November 2025 valuation returns; and whether these statistics will be made available at county level. [64966/25]
View answerI 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 is a large number of 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. Revenue encourages property owners who have not yet filed their LPT return to do so as soon as possible, and reminds them that payment of the 2026 LPT charge must be made by 9 January 2026, or via the chosen payment arrangement such as Direct Debit or Deduction at Source.
While detailed analysis of the returns filed will take some time, Revenue publishes preliminary statistics on LPT on a regular basis on its website.
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 and 1% of properties will move down one band under the 2026-2030 LPT structure. The LPT technical paper is available at: 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 returns filed for the valuation period 2026-2030 is completed.
378. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated percentage of homes built between 2021 and 2025 that will fall into higher LPT bands under the 2026 valuation; and whether this was considered in budget 2026 planning. [64971/25]
View answerI am advised by Revenue that there were 105,737 new properties liable for Local Property Tax (LPT) between 01/11/2021 and 01/11/2024. Revenue further advise that 4% of all properties are estimated to move up a band, but it is not possible to say what percentage of new properties will move up a band. A breakdown of newly liable properties over time is provide in the table below:
|
Year |
Number of new properties |
|
2022 |
29,129 |
|
2023 |
22,616 |
|
2024 |
28,153 |
|
2025 (as of October) |
25,839 |
|
Total |
105,737 |
Decisions in respect of this year’s LPT revaluation were made early this year, with Government approving amendments to the legislation in April. Subsequently, the Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 was enacted in early July. It was necessary to pass this legislation before the summer recess to allow Revenue to prepare for the valuation of residential properties and the introduction of the new charging structure in advance of this November. As such, policy consideration in respect of the tax was undertaken significantly in advance of Budget 2026.
