Donegal County Council is inviting submissions from members of the public on proposals to vary the basic rate of Local Property Tax in Donegal.
The Council is keen to hear views and opinions on any proposal to vary the rate of Local Property Tax, and in particular on the potential effects of any variance on households, individuals, businesses, and on Council services.
The Local Property Tax, which came into effect in 2013, is an annual tax charged on residential properties in Ireland. In accordance with the Finance (Local Property Tax) Act 2012 (as amended), a local authority may vary the basic rate of Local Property Tax within its own area by a maximum of +/- 15%. Donegal County Council can resolve to set the rate of LPT for multiple years.
Exemptions are in place, subject to qualifying criteria and conditions, for properties constructed using defective concrete blocks or certified as having pyritic damage.
In Donegal, 80% of homes attracted an annual charge of €103.50 (band 1) in 2024, with a further 12% attracting a charge of €258.75 (Band 2). 92% of Donegal properties attracted charges in the lowest two valuation bands (Band 1 = €1 to €200,000; Band 2 = €200,001 to €262,500).
Donegal County Council’s LPT income in 2024 is €28m and comprises around 15% of Donegal County Council’s total income for the year. The money collected under the Local Property Tax contributes towards the cost of providing a range of important local Council services including libraries, public lighting, leisure centres, road maintenance, housing services, theatres, fire services, dealing with illegal dumping and littering, community initiatives, beach management, and tourism development initiatives, among many others.
Further information, including a list of frequently asked questions, is available on www.donegalcoco.ie.
The deadline date for receipt of submissions is the 23rd August 2024. Submissions should be made in writing, by email to LPT@donegalcoco.ie, or posted to ‘Donegal County Council, LPT Submissions, County House, Lifford, Co. Donegal F93 Y622’.
Feedback from the public will be considered by the elected members of Donegal County Council as part of the decision-making process at a meeting to be held in September 2024, when a final decision will be made on setting the rate of Local Property Tax in Donegal for 2025.