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.

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%.

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.

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.

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

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.

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