Finance (Local Property Tax and Other Provisions) (Amendment) Bill 2025

Public bill · Government · Presented

Changes how Local Property Tax is calculated, widens the tax bands, raises the fixed charges on the lowest bands slightly, and lowers the basic rate for most homes while applying higher rates to the most valuable properties. It also lets councils increase the tax by up to 25%, updates income limits for people who can defer payment, and makes eircodes a required part of returns. In addition, it expands the tax break for homes damaged by defective concrete blocks, adds a technical anti-avoidance change for certain outbound payments, and keeps the reduced VAT rate on gas and electricity in place until 31 October 2025.

Formal long title

Bill entitled an Act to amend the Finance (Local Property Tax) Act 2012; to amend the Taxes Consolidation Act 1997; to amend the Value-Added Tax Consolidation Act 2010; and to provide for related matters.

Last updated 9 July 2025