I propose to take Questions Nos. 301 and 302 together.
I am advised by Revenue that the total projected local property tax liability for 2026 excluding local authorities and approved housing bodies is not yet available.
The figures for 2026 will be impacted by the inclusion of newly built properties, Local Property Tax revaluation, and by the decisions of the Local Authorities regarding the Local Adjustment Factor.
I am further advised by Revenue that the estimated revenue generated by the local property tax from rental properties excluding local authorities and approved housing bodies cannot be provided as rental properties are not separately identified on the Local Property Tax return.
The Deputy may also wish to note that quarterly reports showing certain available current year statistics in relation to LPT are published on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/index.aspx.