Under section 20 of the Finance (Local Property Tax) Act 2012, as amended by Section 5 of the Finance (Local Property Tax) Act 2013, a Local Authority may as a reserved function resolve to vary the basic rate of the Local Property Tax within its functional area by a maximum of +/-15%. This power is available to Local Authorities effective from 2015, the relevant sections of the act came into effect on the 1st of July 2014.
As part of this process the Local Authority should invite the views of the public. Dublin City Council now invites interested members of the public to engage in this consultation process. The consultation process will run from Friday 25th June to Friday 9th July 2021.
Properties will be revalued by the Revenue Commissioners on the 1st of November 2021. In the year of a property revaluation, any decision by a Local Authority to vary the basic rate of tax of the LPT must be taken before the 31st of the August.