Local Property Tax – Public Consultation Phase Budget 2026
To read the FAQ, please click here and the adopted 2025 budget book, please click here Please scroll down to start the survey.
The Finance (Local Property Tax) Act 2012 (as amended), a Local Authority may as a reserved function resolve to vary the basic rate of the Local Property Tax within its functional area by a maximum of +/-15%. This power is available to Local Authorities effective from 2015, the relevant sections of the act came into effect on the 1st of July 2014.
Properties will be revalued by the Revenue Commissioners on the 1st of November 2025. This valuation will be used to determine your liability for the years 2026 - 2030. Dublin City Council will meet in July 2025 to determine the 2026 rate. This decision will determine the LPT liability for taxpayers in that Local Authority area for 2026.
As part of this process the Local Authority should invite the views of the public. Dublin City Council now invites interested members of the public to engage in this consultation process. The consultation process will run from Wednesday 18th June to Friday 18th July 2025.
Phases
Survey
Interested parties can engage in the process by completing the online survey which is available in the box below marked "Have Your Say".
The members of the Local Authority must consider the feedback received from the public consultation as part of the decision making process and a report must be prepared under the direction of the Chief Executive, to provide them with a summary of the written submission received, for this purpose.
The City Council must notify;
1. The Revenue Commissioners
2. The Department of Housing, Local Government & Heritage
Within 14 days of the passing of a resolution to vary the LPT a notice must be placed on the City Council's website and one newspaper circulating in the area.