Dublin City Council


Question to City Manager                           City Council Meeting 04/02/2013


            Can the City Manager ensure that a comprehensive and relevant reply is issued in response to the following question:
In relation to the new Property Tax could the Manager answer the following questions:
a) Will DCC be liable for the Property Tax on each of its units or will the cost be met from state funding?
b) How will the value of the various units be estimated?
c) Do DCC intend to pass on the Property Tax to the tenants?
d) How many tenants are affected?
e) As the Property Tax is due on the 1st July this year when will the charge be passed onto tenants?
f) Will it be a separate charge or will it be included in increased rents?


The Finance (Local Property Tax) Act 2012 provided for the introduction of the local property tax on a half year basis in 2013 and on a full year basis from 2014 onwards.

The Act sets out liability for the Local Property Tax for housing units in the ownership of local authorities with the local authority. Further clarification around issues of housing valuation, housing units relating to homeless persons, unoccupied housing units awaiting demolition, definition of “special needs” accommodation, timing of payments to Revenue and arrangements for payments of the local government fund to Dublin City Council. 

These matters are under consideration between local authorities, Department of Finance and Revenue Commissioners and are expected to be concluded by mid-February 2013.