Local Property Tax - Local Variation 2018
NOTICE OF PASSING OF RESOLUTION TO VARY BASIC RATE OF LOCAL PROPERTY TAX
The Finance (Local Property Tax) Act 2012 (as amended), makes specific provision that Elected Members of a local authority may pass a formal resolution to vary the basic rate of the Local Property Tax for their administrative area by a percentage known as the local adjustment factor. Article 10 of the Local Property Tax (Local Adjustment Factor) Regulations 2014 requires a local authority that has decided to vary the basic rate of the local property tax within its administrative area to give public notice of that decision.
I hereby give notice that at the meeting of Dún Laoghaire–Rathdown County Council held on the 11th of September 2017 a formal resolution was passed to the effect that the basic rate of local property tax should stand varied downwards by 15 per cent for the year 2018 in respect of the liability date 1st November, 2017 as regards relevant residential properties situated in the administrative area of Dún Laoghaire-Rathdown County Council. The variation in the Local Property Tax rate applies for a period of one year from the next local property tax liability date i.e. from 1/11/2017 to 31/10/2018 after which time the rate of LPT reverts back to the initial (basic) rate unless a further decision has been made by the Council, as a reserved function, in 2018 to retain the variation or apply an alternative variation.
Philomena Poole 18th September 2017