EnactedStage in the legislative process — click for what it means99/2021Official bill number / year
Finance (Local Property Tax) (Amendment) Bill 2021
- Sponsor
- Minister for Finance
- Introduced
- 7 Jul 2021
- Last updated
- 11 Sep 2024
What this bill doesAI · claude-haiku-4-5-20251001
- Residential properties revalued 1 November 2021; establishes new valuation dates and 4-year valuation periods after 2025.
- Replaces LPT charging methodology with wider value bands and three tax rates; introduces fixed charges of €90 and €225 for lower bands.
- Raises income thresholds for LPT deferral from €15,000 to €18,000 (single) and €25,000 to €30,000 (couples); reduces deferral interest rate from 4% to 3%.
Stage timelineWhat do these stages mean?
- First Stage33rd Dáil7 Jul 2021
- Second Stage33rd Dáil13 Jul 2021
- Committee Stage33rd Dáil14 Jul 2021
- Report Stage33rd Dáil14 Jul 2021
- Fifth Stage33rd Dáil14 Jul 2021
- Second Stage26th Seanad14 Jul 2021
- Committee Stage26th Seanad16 Jul 2021
- Report Stage26th Seanad16 Jul 2021
- Fifth Stage26th Seanad16 Jul 2021
- Enacted22 Jul 2021
Debates
Related bills
- Housing Loans Regulations (Fresh Start - Buyout) (Amendment) Bill 2026Second Stage
- Housing Finance Agency (Amendment) Bill 2025Enacted
- Water Services (Repeal of Water Charges) Bill 2025Second Stage
- Affordable Housing Bill 2021Enacted
- Institutional Burials Bill 2022Enacted
- Climate Action and Low Carbon Development (Amendment) Bill 2021Enacted