671. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the median value of residential property based on the LPT excluding local authorities and AHBs. [54965/26]

672. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of residential properties in each valuation band excluding local authorities and AHBs, in tabular form. [54966/26]

I propose to take Questions Nos. 671 and 672 together.

I am advised by Revenue that a breakdown of the number of residential properties in each valuation band, excluding properties owned by local authorities (“LAs”) and approved housing bodies (“AHBs”),  is presented in the table below. These data are from March 2026, the latest period available for statistical analysis.

I am advised further by Revenue that the exclusion of LAs and AHBs refers specifically to the exclusion of 31 LAs and 7 of the largest AHBs.

I am advised by Revenue that, due to the way in which this tax is administered, it does not have comprehensive data on specific residential property valuations. In the vast majority of cases, taxpayers declare a valuation band on the LPT tax return. The LPT charge is based on the market value of the property only for properties with a market value greater than €2.1 million. Therefore, only in instances where a specific valuation amount is required as part of a return are these data available for statistical analysis. Properties are instead categorised by valuation bands for the purposes of statistical analysis. As such, is not possible to provide the information sought by the Deputy. However, I am further advised by Revenue that, excluding LAs and AHBs, the median residential property, on the basis of valuation band, sits within the second valuation band of €240,001-€315,000.