Local Property Tax
Local Property Tax (LPT) is a tax payable on the market value of residential property. The charge which is administered and collected by the Revenue Commissioners, came into effect on the 1 July 2013. A half-year payment was due in 2013, with a full-year payment due from 2014 onwards.
Notice Of The Passing Of Resolution To Vary The Basic Rate Of Local Property Tax For 2017
The Finance (Local Property Tax) Act 2012 (as amended), makes specific provision that elected members of a local authority may pass a formal resolution to vary the basic rate of the Local Property Tax for their administrative area by a percentage known as the local adjustment factor. I hereby give notice that at a meeting of Fingal County Council on 12th September 2016 a formal resolution was passed to the effect that the basic rate of local property tax should stand varied downwards by 15 per cent for 2017 in respect of relevant residential properties situated in the administrative area of Fingal County Council for the period/liability date 1st November 2016 to 31st October 2017.
Fingal County Council