Dáil Éireann Debate, Thursday - 16 July 2026
267. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the basis upon which local property tax is applied to congregated settings; and whether it should be applied to rooms or to the congregated building. [54425/26]
Amharc ar fhreagraLocal Property Tax (LPT) is a self-assessed tax which Revenue administers in accordance with the Finance (Local Property Tax) Act 2012 (as amended). The legislation provides that LPT is chargeable in respect of a “residential property”, being a building, or a part of a building, that is in use, or suitable for use, as a dwelling. A single building may contain several separate residential properties within it, for example, a building containing apartments or flats. Where an individual residential property within a building is suitable for use as dwelling in its own right, i.e. a self-contained dwelling, it is considered a “relevant residential dwelling” and is subject to LPT. Alternatively, rooms or congregated buildings which are not separate self-contained dwellings are not individually liable to LPT.
The Deputy has made reference to “congregated settings”. While it is not clear from the question, it is assumed the Deputy might be referring to a building that was subdivided into separate units. The strict legal position is that any part of a building that is capable of being used as a dwelling should be treated as a separate residential property that incurs a separate LPT liability for example individual apartments in an apartment block. However, Revenue recognises that certain types of dwelling that are an integral part of a larger building may be difficult to value and sell on the open market in their own right. Therefore, where the same person owns the entire building, Revenue accepts that a liable person can opt to value the separate dwellings for LPT purposes, either as part of the overall building or as separate residential properties for example co-living arrangements.
The exact treatment for LPT purposes will depend on the application of the legislation to the individual facts and circumstances of each case. Further information can be found in Tax and Duty Manual Part 01-01 Meaning of “residential property” at www.revenue.ie/en/tax-professionals/tdm/local-property-tax/part-01/01-01.pdf.
I trust this clarifies the position. However, if the Deputy has a specific scenario that is not covered by the example above that she wishes to have considered, I am advised by Revenue that she can send a query directly to the Revenue Chairman’s Office. If, in the alternative, the query is from a constituent, he or she should contact Revenue using the secure MyEnquiries channel and set out the full facts and circumstances of the case.
