Dáil Éireann Debate, Tuesday - 23 June 2026
440. Deputy Thomas Gould asked the Minister for Housing, Local Government and Heritage the number of local authorities that received additional funding from the Exchequer due to LPT collections below the baseline. [47263/26]
View answerAt the outset, it is important to note that Local Property Tax (LPT) funding allocations are decided in accordance with Government approved distribution policies, and are based on the baselines and estimates of the yield in individual local authority areas.
If the estimated LPT yield in a local authority area is lower than an authority’s baseline, the authority is topped-up or equalised to that baseline by the Exchequer via the Local Government Fund. Accordingly, the equalisation funding requirement varies from year to year in line with estimated yield, as the specific amount is the shortfall between the baseline and the estimated yield in a local authority area. In 2026, 21 local authorities need equalisation support to bring their income from LPT yield up to the baseline level, at a total cost of €142.3m to the exchequer.
Detailed information regarding LPT allocations for each year, LPT baselines and equalisation funding, where applicable, is published by my Department at the following link: https://www.gov.ie/en/collection/ea27d-local-property-tax-allocations/
