Variation of Local Property Tax - Notice of consideration of setting a local adjustment factor

Dún Laoghaire-Rathdown County Council provides a broad range of services to residents, businesses and visitors to the County. These services are funded from income from Commercial Rates, grants, Local Property Tax and other income generated locally such as parking, housing rents, planning fees etc

Services such as parks, maintenance of cycle ways, roads and footpaths, beaches, street lighting, housing, libraries, environmental and economic development are funded from LPT Income. In addition, a proportion of the cost of providing social housing is also funded from LPT income.

Currently, Dún Laoghaire-Rathdown County Council can increase the basic rate of Local Property Tax by a maximum of 15%, or decrease the basic rate of Local Property Tax by 15%  for properties in their area. Or they can leave it unaltered.

In 2025, the LPT basic rate was reduced by the maximum permitted ie 15% resulting in a reduction of €9.5m of LPT income available to the Council to fund services. If the basic rate of LPT is reduced for 2026 a similar loss of income available to fund services will result.

The Council will meet on 7th July 2025 to decide whether to vary the basic rate of LPT for 2026.

Currently, the options available to the elected members are: 

• Decrease the rate between 1-15% below the basic rate or
• Increase the rate between 1-15% above the basic rate or
• Leave the basic rate unaltered.

The Council welcomes submissions from the public on this matter:

• On the Citizen Space portal by clicking on the link here or,
• By post to Local Property Tax Submissions, Finance Department, Dún Laoghaire-Rathdown County Council, County Hall, Dun Laoghaire, Co. Dublin.
• By email to lptsubmissions@dlrcoco.ie