Finance (Local Property Tax) Bill 2012

Public bill · Government · Presented

Introduces an annual local property tax on most residential properties, based on their market value, with lower-income homeowners able to defer payment and exemptions for some properties, including unfinished estates and certain care accommodation. Revenue would administer a national property register, collect the tax through methods such as payroll deductions, and enforce unpaid amounts against the property. The tax would replace the household charge, with proceeds transferred to local government.

Formal long title

Bill entitled an Act to provide for the imposition of an annual tax to be called "Local Property Tax" in respect of certain residential properties and for the establishment and maintenance of a register of residential properties in the State by the Revenue Commissioners and to provide for related matters

Last updated 20 November 2019