Dáil Éireann Debate, Tuesday - 26 May 2026
211. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if it is legal for Revenue Commissioners to request households to pay local property tax on modular homes constructed in back gardens that are on the same folio as the main dwelling; and if he will make a statement on the matter. [39403/26]
View answer447. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if it is legal for the Revenue Commissioners to request households to pay local property tax on modular homes constructed in back gardens that are on the same folio as the main dwelling; and if he will make a statement on the matter. [39209/26]
View answerI propose to take Questions Nos. 211 and 447 together.
Local Property Tax (LPT) is a self-assessed tax which Revenue administers in accordance with the Finance (Local Property Tax) Act 2012 (as amended). The legislation provides that LPT is chargeable in respect of a “residential property”, being a building, or a part of a building, that is in use, or suitable for use, as a dwelling and that is permanently attached to the ground.
When valuing a residential property for LPT purposes, the value of lands and other buildings appurtenant to or enjoyed with the property up to one acre (0.4047 hectares) should be included. This includes amenities such as yards, gardens, driveway or parking spaces, garages, sheds and garden rooms used as home offices. It should be noted that a part of a building or structure can be a residential property in its own right, and a building can contain a number of different residential properties for the purposes of LPT. Where a modular home in the garden of a residential property is permanently attached to the ground and is suitable for use as a separate dwelling in its own right, a separate LPT charge may apply.
The treatment for LPT purposes will depend on the application of the legislation to the facts and circumstances of each case. Further information can be found in Tax and Duty Manual Part 01-01 Meaning of “residential property” at www.revenue.ie/en/tax-professionals/tdm/local-property-tax/part-01/01-01.pdf.
