Dáil Éireann Debate, Thursday - 20 November 2025
373. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance when he intends to publish updated LPT statistics reflecting the band movements from the October-November 2025 valuation returns; and whether these statistics will be made available at county level. [64966/25]
Amharc ar fhreagraI am advised by Revenue that LPT returns for the next valuation period (2026 to 2030) have been filed and are fully up to date in respect of 1.42 million properties. Filing arrangements are being finalised in respect of a further 202,869 Local Authority and Approved Housing Body properties. There is a large number of open correspondence queries on hand with Revenue presently, including postal queries and paper returns. While these queries delay filing, the liable persons are considered compliant. Furthermore, payment arrangements are in place for approximately 286,000 additional properties where returns are not yet filed.
While the return filing deadline passed on 12 November, it is evident that property owners are still making their best effort to file their returns as these continue to be received by Revenue. Revenue encourages property owners who have not yet filed their LPT return to do so as soon as possible, and reminds them that payment of the 2026 LPT charge must be made by 9 January 2026, or via the chosen payment arrangement such as Direct Debit or Deduction at Source.
While detailed analysis of the returns filed will take some time, Revenue publishes preliminary statistics on LPT on a regular basis on its website.
I am further advised by Revenue that based on data published on 18 September it is estimated that 4% of properties will move up one band and 1% of properties will move down one band under the 2026-2030 LPT structure. The LPT technical paper is available at: www.revenue.ie/en/corporate/documents/research/property-valuation-technical-paper-2026.pdf.
A detailed report will be available once a comprehensive analysis of the returns filed for the valuation period 2026-2030 is completed.
