COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL
MEETING OF SOUTH DUBLIN COUNTY COUNCIL
Monday, October 14, 2013
QUESTION NO.12
QUESTION: Councillor E. Tuffy
To ask the Manager if he can provide figures for the number, and percentage, of liable residential units which have paid the Local Property Tax to-date in 2013 and the amount of money collected?
REPLY: The following preliminary data has been provided by the Revenue Commissoners (http://www.revenue.ie/en/tax/lpt/index.html) in relation to local property tax at 30th September 2013 :
LPT at 30 September 2013
The overall LPT compliance rate is estimated to be 90%.
This is based on 1.59m properties returned, returns made in connection with 0.16m Local Authority or similar properties, and a total expected Register of 1.95m properties.
The Exchequer receipts for LPT at end September 2013 are €200m.
Local Authority Analysis based on Returns Filed to Date
(The details are based on preliminary analysis of returns filed and other LPT-related information. Work in refining the LPT Register is on-going and consequently the data included is not final data and a certain amount of estimation has been required)
Local Authority | Compliance Rate (Approx.) | € Million LPT Declared * | € Million LPT Collected * | |||
Carlow | 88% | 1.6 | 1.6 | |||
Cavan | 88% | 2.2 | 1.9 | |||
Clare | 90% | 5.0 | 4.3 | |||
Cork City | 90% | 5.5 | 4.7 | |||
Cork Co | 89% | 20.1 | 17.1 | |||
Donegal | 84% | 5.2 | 4.7 | |||
Dublin City | 87% | 39.9 | 32.4 | |||
DLR | 92% | 26.1 | 21.0 | |||
Fingal | 91% | 18.9 | 14.8 | |||
Galway City | 89% | 4.0 | 3.5 | |||
Galway Co | 89% | 7.1 | 6.3 | |||
Kerry | 89% | 7.0 | 6.2 | |||
Kildare | 90% | 10.7 | 8.6 | |||
Kilkenny | 91% | 3.7 | 3.2 | |||
Laois | 89% | 2.5 | 2.0 | |||
Leitrim | 89% | 1.0 | 0.9 | |||
Limerick City | 88% | 2.2 | 1.8 | |||
Limerick Co | 90% | 5.7 | 4.8 | |||
Longford | 88% | 1.0 | 0.9 | |||
Louth | 84% | 4.7 | 3.8 | |||
Mayo | 89% | 5.1 | 4.6 | |||
Meath | 89% | 8.6 | 6.9 | |||
Monaghan | 90% | 1.9 | 1.7 | |||
North Tipperary | 91% | 2.7 | 2.3 | |||
Offaly | 89% | 2.4 | 2.1 | |||
Roscommon | 90% | 2.0 | 1.8 | |||
Sligo | 88% | 2.6 | 2.3 | |||
South Dublin | 90% | 15.8 | 12.4 | |||
South Tipperary | 91% | 3.2 | 2.8 | |||
Waterford City | 89% | 1.6 | 1.3 | |||
Waterford Co | 89% | 3.0 | 2.5 | |||
Westmeath | 90% | 3.2 | 2.7 | |||
Wexford | 90% | 6.0 | 5.1 | |||
Wicklow | 91% | 8.4 | 6.8 | |||
90% | 241.0 | 200.0 | ||||
* Note: 1. This analysis is preliminary, there is an element of estimation in particular with regard to the distribution of declared amounts and payments by Local Authority.
Note: 2. The LPT Declared amount includes declared amounts from returns filed to date, deferred amounts of LPT from filed returns and amounts due on foot of instructions sent to employers and pension providers to collect LPT by way of mandatory deduction at source.