Dáil Éireann Debate, Wednesday - 30 September 2026
80. Deputy Shónagh Ní Raghallaigh asked the Minister for Housing, Local Government and Heritage if he is aware that the Athy Municipal District's annual Local Property Tax allocation is due to reduce by approximately €217,000 from 2027 onwards; his views on the potential impact this may have on the delivery of local infrastructure and community projects; and if he will intervene to reverse this decision. [69013/26]
Amharc ar fhreagra81. Deputy Shónagh Ní Raghallaigh asked the Minister for Housing, Local Government and Heritage the role, if any, his Department has in overseeing the distribution of Local Property Tax funding between municipal districts within a local authority area; whether concerns regarding equity and need can be reviewed by his Department; and if he will make a statement on the matter. [69010/26]
Amharc ar fhreagra96. Deputy Mark Wall asked the Minister for Housing, Local Government and Heritage to provide a detailed breakdown of the methodology used to calculate the allocation of retained Local Property Tax to the five Municipal Districts within Kildare County Council for each of the years 2027, 2028 and 2029; and to outline specifically the allocation made to Athy Municipal District in each of those years. [69180/26]
Amharc ar fhreagraI propose to take Questions Nos. 80, 81 and 96 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 redistributed, by my Department, to local authorities in accordance with the Government’s allocation policies.
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. Accordingly, the allocations are determined on a local authority basis, rather than by Municipal District, or any other geographical area.
In July 2025, Kildare County Council passed a resolution to vary the base rate of LPT in Kildare upwards by 10% for the 2026 and 2027 liability years. This decision will generate an additional €2.9m for the authority’s own discretionary use in 2026 and again in 2027. The overall 2026 LPT allocation for Kildare County Council is €32.3m, of which €27.3m is for the authorities own discretionary use with the remaining €5m required to self-fund housing services in the local authority area.
It is a matter for Kildare County Council to determine the spending priorities of its ‘own use’ LPT funding in the context of the annual budgetary process having regard to both locally identified needs and available resources. Any further redistribution of LPT funding by a local authority to a Municipal District is a matter for the authority itself, in accordance with its own budgetary priorities.
