COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL

South Dublin County Council Crest

MEETING OF SOUTH DUBLIN COUNTY COUNCIL

Monday, December 09, 2024

QUESTION NO. Q11

QUESTION: Councillor J. Sinnott

To ask the Chief Executive to provide details in relation to the cost of the public consultation process for setting the 2025 Local Property Tax.

REPLY:

Under Section 20 of the Finance (Local Property Tax) Act 2012, as amended, 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%.

The requirements in respect of a public consultation process are set out in Part 3 of the Local Property Tax (Local Adjustment Factor) Regulations 2022. Notice of the public consultation must be published on the local authority’s website, and in one or more newspapers circulated in the local authority’s administrative area, and it must provide for the public to make written submissions.

The costs associated with the public consultation process include staff costs and IT costs, related with maintaining the Council’s website & LPT portal, which would be considered sunk costs. There was also the cost of advertising the public consultation process, which seeks the public’s views in relation to the potential effects of varying the basic rate of the Local Property Tax on businesses, individuals and on local authority services. In line with the regulations, South Dublin County Council placed an advertisement with the Irish Times on the 3rd of July at a cost of €2,682.26, seeking submissions from the public.