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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.


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?

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.

This means that Wicklow County Council can increase or decrease the basic rate of the Local Property Tax within the County by a maximum of +/-15% or leave it unaltered. The charge period for local property tax runs from the 1st of November to 31st of October each year.

A decision to vary the basic rate of LPT applies to the next charge period and is effective for that one year period only after which the rate reverts back to the original basic rate on the 1st November unless a further decision on a local variation is made prior to that date by the Elected Members.

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 31st October 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 each year and submissions can be made this year upto the 23rd September 2022.  Postal address and email address are included in the advertisement. You can also make an online submission here

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