Local Property Tax - Public Consultation on Setting Local Adjustment Factor

  • What is Local Property Tax (LPT)?

    Local Property Tax (LPT) is an annual tax charged on all residential properties in the State and came into effect in 2013. A half-year payment was due in 2013, with a full-year payment due thereafter from 2014. The LPT is collected by the Revenue Commissioners.


  • What is the Local Adjustment Factor?

    A local authority may vary the basic rate of the Local Property Tax within its own area by a maximum of 15%. Any decision by a local authority to vary the basic rate of LPT must be taken by 30th September each year in order that it can have effect from 1st November ( the liability date) and therefore determine the LPT liability for taxpayers in that local authority area the following year.


  • What is the money collected under the Local Property Tax used for in the Council?

    This money contributes towards the cost of providing a range of local Council services including housing services, road maintenance, public lighting, fire services, libraries, recreation and amenity facilities, arts and cultural supports, litter management and street cleaning, supporting community initiatives and economic development.


  • When will the Council make a decision on varying the rate of Local Property Tax in Galway?

    This decision will be made at annually by 30th September each year. At a Special Council Meeting on Monday, 14th September, 2015 Galway City Council agreed not to adjust the Local Property Tax Rate for 2016 – no local adjustment factor will apply.

    In making their decision each year on whether or not to vary the rate, the elected members consider the following:

    • Estimated Income and Expenditure for the Council for the forthcoming year
    • Financial Position of Galway City Council at that time
    • Estimated Financial effect of the varied rate in the forthcoming year
    • Feedback from the Public Consultation