Enacted Stage in the legislative process — click for what it means 99/2021 Official 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 does AI · 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 timeline What do these stages mean?
- First Stage 33rd Dáil7 Jul 2021
- Second Stage 33rd Dáil13 Jul 2021
- Committee Stage 33rd Dáil14 Jul 2021
- Report Stage 33rd Dáil14 Jul 2021
- Fifth Stage 33rd Dáil14 Jul 2021
- Second Stage 26th Seanad14 Jul 2021
- Committee Stage 26th Seanad16 Jul 2021
- Report Stage 26th Seanad16 Jul 2021
- Fifth Stage 26th Seanad16 Jul 2021
- Enacted22 Jul 2021
Debates
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