Enacted Stage in the legislative process — click for what it means 32/2025 Official bill number / year
Finance (Local Property Tax and Other Provisions) (Amendment) Bill 2025
- Sponsor
- Minister for Finance
- Introduced
- 12 Jun 2025
- Last updated
- 9 Jul 2025
What this bill does AI · claude-haiku-4-5-20251001
- Revises Local Property Tax calculation: widens valuation bands by 20%, lowers basic rate from 0.1029% to 0.0906%, introduces tiered rates up to 0.3% for properties over €2.1 million.
- Allows local authorities to increase Local Property Tax by up to 25% and raises income thresholds for deferral eligibility (single person €18,000 to €25,000; couples €30,000 to €40,000).
- Expands Local Property Tax exemption for defective concrete block properties to Clare, Limerick and Sligo; extends 9% VAT rate on gas and electricity to 31 October 2025.
Stage timeline What do these stages mean?
- First Stage 34th Dáil12 Jun 2025
- Second Stage 34th Dáil12 Jun 2025
- Committee Stage 34th Dáil25 Jun 2025
- Report Stage 34th Dáil25 Jun 2025
- Fifth Stage 34th Dáil25 Jun 2025
- Second Stage 27th Seanad25 Jun 2025
- Committee Stage 27th Seanad26 Jun 2025
- Report Stage 27th Seanad1 Jul 2025
- Fifth Stage 27th Seanad1 Jul 2025
- Enacted2 Jul 2025
Debates
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