Dáil Éireann Debate, Thursday - 20 November 2025
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]
Amharc ar fhreagraThe 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.
