COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL

south dublin county council crest

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.