COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL
MEETING OF SOUTH DUBLIN COUNTY COUNCIL
Monday, July 14, 2014
MOTION NO.7
MOTION: Councillor C. Brophy
That this Council resolves to reduce the rate of the Local Property Tax by 15% in 2015; and further requests the Chief Executive to prepare the council budget for 2015 on this basis.
REPORT:
REPORT:
Section 20 of the Finance Local Property Tax Act 2012 as amended by Section 5 of the Finance (Local Property Tax) Act 2013 provides that a local authority may, as a reserved function, resolve to vary the basic rate of the Local Property Tax within its functional area by a maximum of +/- 15% and Section 3 of the Finance (Local Property Tax) Act 2012 (Specified Date) Order 2012 (S.I. No. 589 of 2012) commenced this section on 1 July 2014. Accordingly the members may now initiate a process to effect a local change to the 2015 basic rate of property - the decision to vary the basic rate must be taken by 30th September 2014 in order that it can be applied to the 2015 local property tax.
The Local Property Tax (Local Adjustment Factor) Regulations 2014 (S.I. 296 of 2014) outline the process and procedures which must be accomplished in order to complete the variation process.
The prescribed stages in the process to vary the basic rate of local property tax for 2015 are as follows:
| Stages | Process (re 2015 variation) |
| Public Consultation | Publish on website and in one or more newspapers circulating in the administrative area in which the local adjustment factor would apply, a statutory Notice of Consideration of Setting a Local Adjustment Factor (prescribed by Schedule 3 of S.I. 296 of 2014 {Local Property Tax (Local Adjustment Factor) Regulations 2014})and provide a period of at least 30 days during which written submissions will be accepted |
| Corporate Policy Group | Chief Executive to meet with CPG to discuss the 2015 budget strategy including LPT and feedback from the public consultation |
| Provide (not less than 3 days) notice to members of a meeting to consider a resolution to vary the basic rate of the local property tax | Documentation to be circulated:
|
| Council Meeting | Decision to vary the basic rate of the local property tax by resolution of the members in accordance with Section 20 of the Finance (Local Property Tax) Act 2012 as amended by Section 5 of the Finance (Local Property Tax) (amendment) Act 2013. |
| Revenue Commissioners | Chief Executive to notify the Revenue Commissioners of the decision to vary the basic rate of the local property tax by 30th September 2014. |
| Minister for the Environment, Community & Local Government | Chief Executive to notify the Minister for the Environment, Community & Local Government of a decision to vary the basic rate of the local property tax - in the format prescribed by Schedule 4 of S.I. 296 of 2014 by 30th September 2014. |
| Public Notice of decision | Chief Executive to publish on website and in one or more newspapers circulating in the administrative area in which the local adjustment factor will apply a public notice of Variation of Basic Rate of Local Property Tax – within 14 days of the passing of a resolution. |
The stages which must be concluded before the members can resolve to vary the basic rate of the local property tax for the South Dublin administrative area for 2015 include:
- a public consultation process,
- discussion with the corporate policy group (including consideration of feedback from the public consultation),
- notice to members of a meeting to consider a resolution to vary the basic rate of the local property tax
- provision of prescribed and relevant financial information to the members
If this motion is agreed the Chief Executive will consult with and advise the members on the appropriate framework to progress a variation to the basic rate in accordance with the provisions of the Finance (Local Property Tax) Act 2012 as amended by the Finance (Local Property Tax) (Amendment) Act 2013 and incorporate the decision in the Budget Strategy for 2015.