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Local Property Tax (LPT)

The latest news regarding Local Property Tax in Co. Wicklow, and answers to some common questions about the tax.

Notice of the passing of resolution to vary the rate of Local Property Tax

That Wicklow County Council determines, in accordance of the provisions of Section 20 of the Finance (Local Property Tax) Act 2012 (as amended), that the basic rate of local property tax should stand unvaried for 2018 in respect of relevant residential properties situated in the administrative area of Wicklow County Council.

Three estates in Co Wicklow are eligible for waiver from the Local Property Tax.

They are:

  • Blackthorn Bay, Grennhills Road, Wicklow Town
  • Coolattin Gardens, Shillelagh
  • Emyvale, Ballyraine Upper, Arklow

Common questions about the Local Property Tax

What is Local Property Tax (LPT)?

LPT is an annual tax charged on all residential properties in the State that came into effect in 2013. A half-year payment was due in 2013, with a full-year payment thereafter. The LPT is collected by the Revenue Commissioners.

What is the Local Adjustment Factor?

A local authority may vary the basic rate of the LPT within its own area by a maximum of 15%. This means that Wicklow County Council can either increase or decrease the rate of the LPT in Co Wicklow by 15%.

What is the money collected under the LPT used for in the council?

This money contributes towards the cost of providing a range of local council services including libraries, public lighting, road maintenance, housing services, fire services, supporting community initiatives, beach management and tourism development initiatives.

What will an adjustment in the LPT mean in terms of council services?

If the rate is reduced and if funding is not available to replace this reduction, then a reduced level of income available to the council will limit the range and extent of services and supports that can be provided. If the rate is increased, then an increased level of income available to the council will increase the capacity to deliver services and supports.

When will Wicklow County Council make a decision on varying the rate of LPT?

This decision is made at a council meeting before 30 September each year.

Can I give my views and opinions on any proposal to increase or decrease the rate of the LPT?

Yes, Wicklow County Council advertise a public consultation process in July each year and submissions can be made up to 12 noon on the last Friday in August. Postal address and email address are included in the advertisement.

What will Wicklow County Council do with the submissions that are received?

The elected members of Wicklow County Council will consider the feedback received from this public consultation as part of the decision-making process. The chief executive will provide a summary of the written submissions received in a report to the elected members.

In making their decision on whether or not to vary the rate, the elected members will consider the following:

  • Estimated income and expenditure for the council for the following year
  • Financial position of Wicklow County Council at present
  • Estimated financial effect of the varied rate for the following year
  • Feedback from the public consultation