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Tuesday, 7 Oct 2025

Written Answers Nos. 313-330

Vacant Sites

Ceisteanna (313)

Pádraig O'Sullivan

Ceist:

313. Deputy Pádraig O'Sullivan asked the Minister for Housing, Local Government and Heritage the total value of the vacant site levy since its inception, per annum, in tabular form; if he is content it is having the desired impact since constituted; and if he will make a statement on the matter. [38579/25]

Amharc ar fhreagra

Freagraí scríofa

Under the provisions of the Urban Regeneration and Housing Act 2015 (the Act), each local authority maintains a Vacant Sites Register in respect of their functional area with sites listed in such registers being liable to the vacant site levy, also introduced under the provisions of the Act. As provided for under the Act, the register in respect of each local authority is available for inspection at its offices and online on its website.

Under the vacant site levy provisions in the Urban Regeneration and Housing Act 2015, planning authorities were empowered to apply a vacant site levy of 3% of the market valuation of relevant properties which were listed on local authority vacant site registers in 2018, which relevant owners were liable to pay in January 2019. The rate of the levy increased to 7% for sites listed on local authority vacant sites register from 2019 onwards which site owners became liable to pay in January 2020.

Local authorities are responsible for the administration of the vacant site register in respect of their functional area, which includes identifying sites for inclusion on the register and applying the levy to same. The vacant site register of each local authority is available on their website.

As was set out in action 15.2 of Housing for All, the Residential Zoned Land Tax is to replace the Vacant Site Levy.

The need to ensure that land which was on a Vacant Site Register was identified on the RZLT Maps was communicated to all local authorities via the Residential Zoned Land Tax Guidelines for Planning Authorities in June 2022, and through Circulars NRUP 06/2021 and NRUP 02/2023. This was to ensure that the penalty for lack of activation continued to apply to owners of vacant and idle land.

In the interim period land continued to be placed on the Vacant Site Register and final demands for the payment of the levy for 2024 were issued by relevant local authorities earlier this year. However, no further levies will be issued as any land which remains ‘vacant and idle’ will now be subject to the Residential Zoned Land Tax.

The total value of the vacant site levy since its inception is currently not available as my Department is working on collating this data. It is expected the information will be available shortly.

Regeneration Projects

Ceisteanna (314)

Maurice Quinlivan

Ceist:

314. Deputy Maurice Quinlivan asked the Minister for Housing, Local Government and Heritage if he will increase funding for Economic and Social Intervention Fund for the years 2026 and beyond, appreciating the need for the continuation of such funding in Limericks regeneration areas; and if he will make a statement on the matter. [53729/25]

Amharc ar fhreagra

Freagraí scríofa

My Department currently supports a programme of large-scale regeneration projects in Limerick, Dublin and Cork. These regeneration projects target the most disadvantaged communities, and seek to address the challenges within these communities through a holistic programme of physical, social and economic regeneration.

The Limerick Regeneration Framework Implementation Plan was adopted by Limerick City Council in 2014. It included, in addition to substantial capital works, a programme of physical, social and economic interventions to be delivered by end 2023.

Some €36 million has been provided by my Department to date for social and economic interventions through the Economic and Social Intervention Fund (ESIF) element of the Plan. ESIF has supported local communities in Moyross, Ballinacurra Weston, St. Mary’s Park and Southill with seed funding for programmes related to Community, Education and Learning, Families and Youth at Risk, Employability and Work, and Health, Well Being and Aging Well.

It was not intended that such activities would be supported indefinitely. Rather support was provided on an initial seed funding basis, with interventions continuing beyond 2023 having to transition to alternative and more appropriate funding sources if they were to continue.

While the Plan concluded in 2023, my Department extended ESIF support into 2024 and 2025, with some €2.6 million and €2 million allocated for each year respectively. It is planned to continue to reduce funding gradually between 2026 to 2028, and to cease ESIF support completely from 2029.

2026

2027

2028

€1.5 million

€1 million

€0.5 million

In the meantime, Limerick City and County Council is expected to engage with other relevant funders and to continue to transition relevant initiatives to more appropriate and sustainable funding programmes.

A revised regeneration policy will be developed by my Department in the coming months. The revamped policy will likely prioritise core housing related remediation initiatives for older housing estates. A transitioned wind down of non-housing related activities under the regeneration programmes will be agreed with the relevant local authorities for the coming years.

Vacant Properties

Ceisteanna (315)

Maurice Quinlivan

Ceist:

315. Deputy Maurice Quinlivan asked the Minister for Housing, Local Government and Heritage the steps being taken, and the support being offered, by his Department, to local authorities to hasten the turnaround of void and vacant local authority housing making them available for use by housing applicants. [53730/25]

Amharc ar fhreagra

Freagraí scríofa

The management and maintenance of local authority housing stock, including pre-letting repairs to vacant properties, is a matter for each individual local authority under Section 58 of the Housing Act 1966. Local authorities also have a legal obligation to ensure all their tenanted properties are compliant with the provisions of the Housing (Standards for Rented Houses) Regulations 2019.

Notwithstanding, my Department provides annual funding support to local authorities in preparing vacant units for re-let under the Voids Programme. This funding is provided to support local authorities in their efforts to manage their housing stock efficiently. It is intended as a supplement to and not a substitute for adequate annual funding provision by local authorities for management and maintenance of their housing stock as part of their annual budgetary process.

The emphasis of the programme is on those refurbishment works necessary to comply with the Housing (Standards for Rented Houses) Regulations 2019 to ensure quick turnaround and re-letting times. Desirable works at the time of vacancy should be deferred and carried out under planned maintenance over the lifecycle of the asset. Where a local authority chooses to do works over and above those which are necessary to comply with the rental standards it can impact re-let times and result in additional costs for the local authority.

I met with all local authorities Chief Executives and Directors of Housing earlier this year at the Housing Summit where the issue of vacancy and allocation of housing was discussed. As part of the Programme for Government, consideration is being given to the introduction of a new Voids Programme with a view to further improve turnaround times of vacant social housing units. I and my Department will continue to engage with the sector on this important issue.

Housing Provision

Ceisteanna (316)

Conor Sheehan

Ceist:

316. Deputy Conor Sheehan asked the Minister for Housing, Local Government and Heritage for an update on the compilation of a central database within his Department of all social and affordable housing capital projects delivered or being delivered under its housing programme; and if he will make a statement on the matter. [53798/25]

Amharc ar fhreagra

Freagraí scríofa

Project Díon is a large scale digital transformation project being led by my Department with relevant stakeholders (including the local authorities) to introduce more streamlined, efficient and automated processes and enhanced reporting capabilities across over 30 housing programmes.

This very significant strategic digital transformation project will take years to fully implement. Indeed, work has been on-going on this project since 2017 with the development of the Business Case. This was followed by the successful completion of the procurement stage in 2023, which comprised a competitive public procurement process with the support of the Office of Government Procurement.

Since then, the project has been in the implementation stage, which involves the development and roll-out of the system, on a phased basis, over a number of years.

The development of the first and foundational phase of the system is at an advanced stage, and is currently proceeding through a comprehensive testing process covering technical aspects and functional aspects, with the many different business users and stakeholders.

Once the test stage is complete, and it has been confirmed that Phase 1 of the system is ready, deployment of the new system will begin. The timing will take account of the large number of stakeholders, both within the Department and also across 31 local authorities, AHBs, the Housing Agency and the LGMA, all of whom are working on mission critical social housing objectives.

My Department is working hard to ensure delivery of the Díon solution as soon as possible to maximise the benefits from up-to-date technologies for all those involved in housing delivery.

Homeless Accommodation

Ceisteanna (317)

Eoin Ó Broin

Ceist:

317. Deputy Eoin Ó Broin asked the Minister for Housing, Local Government and Heritage to provide an update on the County And City Management Association review of Section 10 funding; when the review was published; the main recommendations of the review; which of these have been accepted by his Department; and to publish a copy of the review on his Department website. [53808/25]

Amharc ar fhreagra

Freagraí scríofa

My Department's role in relation to homelessness involves the provision of a national framework of policy, legislation and funding to underpin the role of housing authorities in addressing homelessness at local level. Statutory responsibility in relation to the provision of emergency accommodation and related services for homeless persons rests with individual housing authorities.

My Department does not fund any homeless services directly but provides funding to housing authorities towards these costs. Under the funding arrangements, housing authorities must provide at least 10% of the cost of services from their own resources. Housing authorities may also incur additional expenditure on homeless related services outside of these funding arrangements with my Department.

Significant progress has been made in addressing concerns raised within the NGO homeless services sector in relation to the adequacy of funding. My Department continues to work closely with local authorities and the NGO sector on these issues and regularly engages with the sector, on all aspects of homeless policy including funding arrangements.

The review conducted by the City and County Managers’ Association (CCMA) examined the current Section 10 funding model with a view to ensuring greater consistency and addressing concerns raised by service providers. The CCMA report was presented to my Department in March 2025 and includes 21 recommendations designed to ensure a more consistent, transparent and sufficient funding practice across the sector. These recommendations span a range of issues raised by the NGO sector and local authorities in relation to regional structures, the funding model and tendering processes. Substantive issues on costs were examined with a recommendation that core service provision required by the commissioning local authority should be funded through Section 10 only and fundraising monies raised by NGOs should only be used to subsidise any additional, value added or discretionary elements.

I have instructed my Department to progress implementation of the recommendations appropriate to the Department. The publication of the S10 Review report is a matter for the CCMA.

Legislative Process

Ceisteanna (318)

Barry Heneghan

Ceist:

318. Deputy Barry Heneghan asked the Minister for Housing, Local Government and Heritage the timeline for the Apartment and Duplex Defects Remediation Bill, including pre-legislative scrutiny by autumn 2025 and completion of the legislative process by Easter recess 2026, to ensure the statutory remediation scheme can open for applications by autumn 2026; and if he will make a statement on the matter. [53836/25]

Amharc ar fhreagra

Freagraí scríofa

The Apartments and Duplex Defects Remediation Scheme (‘Scheme’) will provide supports for the remediation of relevant fire safety, structural safety and water ingress defects in purpose-built apartment buildings, including duplexes, constructed between 1991 and 2013. It is envisaged that 100% of eligible remediation costs will be funded.

The Scheme is expected to be established shortly after the passage of the related legislation, the timeline for which is subject to Oireachtas process.

The General Scheme of the Bill will be made available to undergo pre-legislative scrutiny and I anticipate this happening in the Dáil autumn term.

My Department is working to ensure the statutory remediation scheme can open for applications as soon as is possible, subject to the legislative process.

Fire Safety

Ceisteanna (319)

Barry Heneghan

Ceist:

319. Deputy Barry Heneghan asked the Minister for Housing, Local Government and Heritage the progress to date on the interim remediation scheme for fire safety defects in apartments and duplexes; the number of applications validated and units covered; to provide an update on the retrospective payments scheme; and if he will make a statement on the matter. [53837/25]

Amharc ar fhreagra

Freagraí scríofa

An Interim Remediation Scheme (‘Scheme’) has been in place since December 2023, to provide an acceptable level of fire safety in buildings pending introduction of the Statutory Scheme and completion of the full remedial works.

The Scheme is for the funding of emergency fire safety defect works in apartments and duplexes constructed between 1991 and 2013.

As of the end of September 2025, 217 applications have been received and validated, having met the required eligibility criteria. These applications represent 19,891 residential units, with circa 76% in the Dublin region.

The Government is committed to consideration of remediation costs already incurred as part of the drafting of the Bill. The Apartments and Duplex Defects Remediation Statutory Scheme, including provision for retrospective payment, is expected to be established shortly after the passage of the legislation.

A Retrospective Costs Pathfinder project using a representative sample of Multi-Unit Developments (MUDs) has been established to identify an appropriate process to address retrospective issues more broadly. In particular, the Pathfinder project will support development of a robust process around:

• Alignment with the existing Interim Remediation Scheme processes;

• Supporting Documentation and Timeframes;

• Certification and Standardisation of Evidence;

• Verification and Payment processes.

As the design of the retrospective element of the Statutory Scheme will be informed by the outcomes of the Retrospective Costs Pathfinder project, it is not currently possible to provide further details of how retrospective payment will operate in practice. The aim is to identify a process that provides a streamlined approach, ease of engagement by applicants and ensures good governance regarding Exchequer funding.

Emergency Accommodation

Ceisteanna (320)

Pádraig O'Sullivan

Ceist:

320. Deputy Pádraig O'Sullivan asked the Minister for Housing, Local Government and Heritage further to the €50 million allocated nationally to support persons leaving emergency accommodation, of which Cork City Council only received €2m, if additional funding will be allocated to Cork considering it received less than other cities; and if he will make a statement on the matter. [53568/25]

Amharc ar fhreagra

Freagraí scríofa

I recently secured an additional €50 million on foot of the recently concluded National Development Plan discussions to expand the social housing Second Hand Acquisitions Programme for 2025, bringing the budget available to €375 million for the year. This funding is ring-fenced and separate from any allocation provided generally under the Second-Hand Acquisitions Programme and local authorities can carry forward any uncommitted or unspent allocation into 2026.

This funding will support acquisitions that exit households, particularly larger families with children, from long-term emergency homeless accommodation to housing. To this end, the funding was allocated to the eight city and city and county councils, which generally have the highest number of households in long-term emergency accommodation. The respective allocations primarily reflect the relative extent of long-term homelessness in these authorities. The purchase cost of houses across the relevant local authorities was also considered.

Funding for the 2026 Second-Hand Acquisitions Programme will be agreed shortly following completion of 2026 Estimates process. Respective allocations will have regard, not only to relative demand across local authorities, but to progress committing and drawing down the additional allocations provided to support exits from homelessness, with such funding reallocated to other authorities where necessary to better support households to exit long-term homelessness into housing.

Artificial Intelligence

Ceisteanna (321)

Malcolm Byrne

Ceist:

321. Deputy Malcolm Byrne asked the Minister for Housing, Local Government and Heritage the way in which artificial intelligence is being used or the way he envisions it could be used by his Department and agencies within the aegis of his Department in making climate predictions and preparing for extreme weather events; and if he will make a statement on the matter. [48642/25]

Amharc ar fhreagra

Freagraí scríofa

The AIMSIR Centre (Artificial Intelligence for Meteorological Services, Innovation and Research) is a UCD-Met Éireann research initiative funded by Met Éireann’s Weather and Climate Research Programme. Its primary aim is to harness Artificial Intelligence (AI) and data science to advance Ireland’s capabilities in weather and climate services.

The AIMSIR Centre was launched on Friday 19th September 2025 and aims to develop world-class weather and climate products through core PhD and postdoctoral AI/ML research programmes. The centre is led by Professor Andrew Parnell, who was appointed Full Professor of Data Science for Weather and Climate in November 2024.

AIMSIR will play a significant role in contributing to Met Éireann’s development and implementation of the latest AI technologies to enhance citizen safety, bolster Irish economic and environmental resilience and support weather related decision-making across all sectors.

AIMSIR will be a cohort-based PhD programme with intakes of researchers in September 2025, January 2026 and September 2026 and is aiming to host 18 PhD and Postdoctoral Researchers over an initial 5-year period.

The AIMSIR researchers will look to leverage AI to tackle a diverse set of challenges; from very short-range nowcasting of heavy precipitation, to the development of specific impact models for power outages and trees down during severe wind events, to utilising AI to enhance existing hydrological forecasts for river catchments.

This is a one-of-a-kind collaboration. It strengthens national capacity by bringing together Met Éireann’s scientific expertise in the weather forecasting, climate services and flood forecasting with UCD’s world-leading knowledge in the fields of machine learning and artificial intelligence.

Met Éireann, through Ireland’s membership of the European Centre for Medium-Range Weather Forecasting (ECMWF), also contributes to the Machine Learning Pilot Project. This collaborative project utilises Artificial Intelligence to develop weather forecasting models.

Wind Energy Guidelines

Ceisteanna (322, 323)

Cathal Crowe

Ceist:

322. Deputy Cathal Crowe asked the Minister for Housing, Local Government and Heritage when his Department will issue new guidelines on the way in which onshore wind farms should be developed; and if he will make a statement on the matter. [49381/25]

Amharc ar fhreagra

Albert Dolan

Ceist:

323. Deputy Albert Dolan asked the Minister for Housing, Local Government and Heritage the status of the draft wind energy development guidelines; and when updated guidelines will be brought forward. [49213/25]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 322 and 323 together.

My Department is currently undertaking a focused review of the 2006 Wind Energy Development Guidelines. The review is addressing a number of key aspects of the Guidelines including noise, setback distance, shadow flicker, community obligation, community dividend and grid connections.

My Department, in conjunction with the Department of Climate, Energy and the Environment (DCEE), which has primary responsibility for environmental noise matters, has been working to advance guidance on the noise aspect of the Guidelines, which is highly technical in nature. The two Departments have been engaging on proposals regarding the measurement and assessment of noise from wind turbines to ensure they are robust and fit for purpose having regard to, inter alia, the revised 2030 target to generate up to 80% of our electricity from renewable sources.

Further to this engagement, DCEE, in the context of its environmental noise remit, appointed noise consultants in May 2023 to inform any amendments to the noise aspect of the Guidelines. This work is now substantially complete.

My Department, in conjunction with DCEE, will make any further changes to the draft Guidelines which are deemed necessary or appropriate in the wake of this work to ensure that the finalised Guidelines, once issued, are fit for purpose to provide guidance in line with renewable energy and climate targets, whilst having appropriate regard to the impacts of wind energy development.

The evolving policy and technical context including the new Planning and Development Act 2024 and the recent revision of the National Planning Framework (NPF) reinforces the need to ensure that the finalised Guidelines, once issued, are fit for purpose.

In addition to this work, and in line with EU Directive requirements, a strategic environmental assessment (SEA) is being carried out on the draft Guidelines as part of the review process. In this regard, my Department intends to undertake a public consultation on updated draft Guidelines as part of the SEA process whereby all interested parties will have an opportunity to submit observations on the draft Guidelines. Finalised Guidelines will be prepared following detailed analysis and consideration of the submissions received during the consultation phase.

My Department notes the commitment in the recently published Programme for Government 2025 – Securing Ireland’s Future to prioritise the publication of the Wind Energy Development Guidelines, having regard to international best practice and standards. In light of this commitment, my Department is working towards concluding the finalisation of review of the Guidelines as a matter of priority, having regard to the intended public consultation and the impact of associated reforms and reviews including the revision of the NPF.

The current 2006 Wind Energy Development Guidelines remain in force, pending the finalisation of the review.

Question No. 323 answered with Question No. 322.

Emergency Services

Ceisteanna (324)

Keira Keogh

Ceist:

324. Deputy Keira Keogh asked the Minister for Housing, Local Government and Heritage the status of the review of the State’s response to storm Éowyn. [49218/25]

Amharc ar fhreagra

Freagraí scríofa

Storm Éowyn was named by the UK Met Office on Tuesday 21 January 2025, the fifth named storm of the 2024-25 windstorm season. Widespread red and orange weather warnings were issued across Ireland and the United Kingdom ahead of the rapidly strengthening storm. Ireland experienced one of its most damaging, dangerous and destructive weather events with gale force/storm force winds, including severe damaging and destructive gusts of over 183 km/h, a record for Ireland.

As the Lead Government Department for coordinating a response to severe weather, the National Directorate for Fire & Emergency Management (part of my Department) co-ordinated the ‘whole-of-Government’ response to this severe weather event through the National Emergency Co-ordination Group (NECG).

Following the conclusion of the response by the NECG, it is the responsibility of the Lead Government Department, under section 6.15 of the Strategic Emergency Management Framework to undertake a review and report to the Government Task Force (GTF).

A review of the coordinated response to Storm Éowyn was undertaken by my Department, examining all aspects of the response to Storm Éowyn, with a view to identifying the key lessons across all sectors and the implementation of recommendations. A Steering Group and two subgroups (Humanitarian Assistance and Critical Infrastructure & Essential Services) were formed with a membership of officials from across Government, utility and energy suppliers, Principal Response Agencies, the transport sector and local authorities. The focus of the review was on planning for future storms and strengthening resilience and coordination across all sectors.

A draft has now been submitted to the Government Task Force on Emergency Planning for review prior to submission to Government.

Housing Provision

Ceisteanna (325, 326, 327, 328)

Rory Hearne

Ceist:

325. Deputy Rory Hearne asked the Minister for Housing, Local Government and Heritage to outline when the local authority acquisition figures for Q2 and Q3 2025 will be available; and if he will make a statement on the matter. [53877/25]

Amharc ar fhreagra

Rory Hearne

Ceist:

326. Deputy Rory Hearne asked the Minister for Housing, Local Government and Heritage to outline when the CAS acquisition figures for Q2 and Q3 2025 will be available; and if he will make a statement on the matter. [53878/25]

Amharc ar fhreagra

Rory Hearne

Ceist:

327. Deputy Rory Hearne asked the Minister for Housing, Local Government and Heritage to outline when the HAP figures for Q2 and Q3 2025 will be available; and if he will make a statement on the matter. [53879/25]

Amharc ar fhreagra

Rory Hearne

Ceist:

328. Deputy Rory Hearne asked the Minister for Housing, Local Government and Heritage to outline when the social and affordable housing delivery data for Q2 and Q3 2025 will be available; and if he will make a statement on the matter. [53880/25]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 325 to 328, inclusive, together.

My Department publishes comprehensive programme-level statistics on a quarterly basis on social and affordable housing delivery activity by local authorities and Approved Housing Bodies (AHBs) in each local authority. This data is available to the end of Q1 2025 and is published on the statistics page of my Department’s website, at the following link: www.gov.ie/en/collection/6060e-overall-social-housing-provision/

Data for Q2 2025 is currently being collated and will be published shortly. Data for Q3 2025 will be compiled and verified in the coming weeks for publication in Quarter 4.

My Department also publishes the Social Housing Construction Status Report (CSR), which provides details of social housing developments and their location that have been completed, are under construction or are progressing through the various stages of the design and tender processes. The most recent publication was for Quarter 1 2025. All CSRs are available at the following link: www.gov.ie/en/collection/cb885-social-housing-construction-projects-status-reports/

A version of the CSR file can also be downloaded for analysis by local authority, location etc. at this link: www.opendata.housing.gov.ie/dataset/social-housing-construction-status-report-q1-2025

This report is published on a quarterly basis in conjunction with the social and affordable housing delivery data.

Question No. 326 answered with Question No. 325.
Question No. 327 answered with Question No. 325.
Question No. 328 answered with Question No. 325.

Local Authorities

Ceisteanna (329, 330)

Edward Timmins

Ceist:

329. Deputy Edward Timmins asked the Minister for Housing, Local Government and Heritage if he will simplify the calculation on the way in which local authorities retain property tax collected in their county. [39988/25]

Amharc ar fhreagra

Edward Timmins

Ceist:

330. Deputy Edward Timmins asked the Minister for Housing, Local Government and Heritage if he will simplify the calculation on the way in which local authorities retain property tax collected in their county. [39541/25]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 329 and 330 together.

Local Property Tax (LPT) is administered and collected by the Revenue Commissioners and subsequently transferred into the Local Government Fund (LGF). The funds are ultimately redistributed, by my Department, to local authorities in accordance with the Government’s allocation policies.

In overall terms, LPT broadens the tax base and reduces the level of central funding required by local government, freeing up resources for expenditure in other areas. Funding allocations are decided in advance of collection, based on estimates (from the Revenue Commissioners) of the LPT yield in individual local authority areas for the following liability year. The annual LPT allocation currently stands at €696.7 million for 2025 and will further increase to €767.1 million for 2026.

The LPT allocation mechanism was changed in 2023 to allow for 100% of the estimated LPT yield to be retained locally within the local authority area where it is collected. Apart from the yield, there are three other factors that ultimately determine the annual LPT allocation for an individual local authority; namely, the local authority’s LPT baseline (minimum funding requirement), the amount of any surplus above an authority’s LPT baseline used to self-fund certain local housing or roads services, and, finally, the local adjustment factor.

Under the LPT allocation model, every local authority has a minimum level of funding available to it, known as the baseline. 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. Baselines for 2024 were adjusted in accordance with the recommendations of the 2023 Baseline Review working group, and furthermore, every authority received an increase in baseline funding of at least €1.5m. In total, LPT baselines increased by €75.4m at that time. Building on the baseline increases of 2024, there will be a further increase of €42m in 2026, which will ensure that any benefit from the revaluation of LPT will go directly to the sector where it is needed. In addition, the allocation model for 2026 is changed to allow those authorities with an LPT income above their baseline to retain a greater portion of the surplus for their own use, increasing from 22.5% to 31% of overall yield. Both changes together will lead to an increase in own use funding in the overall sum of €85.4m

Local authorities may vary the rate of Local Property Tax (LPT) in their administrative area by up to 15% of the basic rate of the Tax. The decision to vary must be taken by resolution of the Council. While recent changes to the LPT legislation will allow elected members to adjust the Local Adjustment Factor (LAF) upwards to a maximum of 25%; due to the timing of the legislation, commencement of this section will be delayed until the 2027 LPT liability year.

If a local authority decides to vary the LPT basic rate upwards; 100% of the resultant additional income is available for the authorities’ own use. Similarly, if an authority decides to vary the LPT basic rate downwards (by up to 15%), the resultant loss in LPT income is reflected in reduced LPT funding to the authority. The power to vary LPT rates enables elected members to directly influence the level of LPT income they have to meet their expenditure requirements. 25 local authorities resolved to increase their LPT rates above the basic rate for 2026, whereas 3 local authorities decided to reduce the basic rate locally. The overall net gain arising from the variation decisions for 2026 is €23.2m.

Detailed information regarding LPT allocations, is published by my Department at the following link: www.gov.ie/en/collection/ea27d-local-property-tax-allocations/

As mentioned at the outset, LPT allocations to individual local authorities are decided annually in accordance with Government policies. The allocation policy for 2026 was decided by Government earlier this year and local authorities were informed by circular of their individual calculations. Accordingly, I have no plans to amend the allocation methodology for the coming year.

That said, in line with commitments in the Programme for Government, a Local Democracy Taskforce has been established to reform and strengthen local government. The work of the Taskforce is focused across four themes. One such theme is the funding of local authorities, of which, LPT is a significant proportion. The Taskforce will bring forward proposals for Government consideration, including in the area of enhancing local authorities’ fiscal autonomy. I look forward to engaging across Government on these matters of importance to local democracy in advance of any proposals being finalised.

Question No. 330 answered with Question No. 329.
Roinn