Finance: VARIATION OF LOCAL PROPERTY TAX - Notice of consideration of setting a local adjustment factor

Overview

Dún Laoghaire-Rathdown County Council is seeking the views of the public on the Local Property Tax (LPT) and its role in funding vital services across the County.

Council services are funded from a range of income sources, including commercial rates, Government grants, Local Property Tax and locally generated income such as parking income and housing rents.

Income from LPT plays an important role funding a broad range of services, including parks and open spaces, roads, footpaths and cycleway maintenance, libraries, housing services, environmental initiatives, community facilities, economic development and many other essential local services.

Under the Local Property Tax legislation, elected members may decide each year whether to vary the basic rate of LPT within the County through the application of a Local Adjustment Factor. The options available to the elected members are to:

• decrease the basic rate by between 1% and 15%;
• increase the basic rate by between 1% and 25%; or
• leave the basic rate unadjusted.

In 2025, the Local Adjustment Factor was varied downwards by 15%, resulting in a reduction of €10.4 million in LPT income available to the Council for 2026 when compared with an unvaried Local Adjustment Factor. It is anticipated that a similar reduction in income available to the Council will arise for 2027 if the rate is again reduced by 15%.

Why your views matter

Before making a decision on the Local Adjustment Factor for 2027, the Council wishes to hear the views of residents, property owners, businesses, community groups and other interested parties on the future rate of LPT in the County.

The Council will consider the views received, together with its projected income and expenditure, overall financial position and the impact any variation would have on its ability to provide services. Feedback received through this consultation will form part of a report presented to the elected members when the Council meets to consider any variation to the Local Adjustment Factor for 2027 on 12 October 2026.

The Council welcomes submissions from the public on this matter:

• through this consultation portal by clicking on the link below;
• by post to:
  Local Property Tax Submissions
  Finance Department
  Dún Laoghaire-Rathdown County Council
  County Hall
  Dún Laoghaire
• by email to: lptsubmissions@dlrcoco.ie