<abstract xmlns="http://www.w3.org/1999/xhtml">

Property taxes are common in countries around the world. Until recently, Ireland was an exception as there was no annual tax on residential property. This paper is a review of the Local Property Tax (LPT) system that was introduced in 2013 and had its first property revaluations in 2021. Using the lens of municipal finance and tax assignment, the rationale, history, features and administration of this new residential property tax are outlined. While recognising country-specific circumstances, lessons, opportunities and challenges are explored with a view to future improvements in the design and implementation of the LPT. Lessons from the LPT experience are the importance of tax administration and the role of the central tax collection agency, and, in terms of design, the need for a tailored approach to suit local circumstances. Challenges include the rates/LPT mix and the relative tax burdens on non-residential and residential properties, the long-term sustainability of the LPT arising from design issues, the current low tax rate and future revaluations, and, finally, the need for regular property tax reform because of political and taxpayers’ opposition to a highly visible, unpopular but good local tax.
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A review of Ireland’s Local Property Tax

Strengthening the science–policy interface in Ireland

Seanad Éireann: 100 years of Ireland’s Upper House

Lecturer, Department of Government and Politics

PhD candidate, Department of Government and Politics

Making women’s voices heard

Reviews: Housing in Ireland: Beyond the markets

Reviews: Achieving impact in public service: Essays in honour of Sylda Langford

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Administration

 PRINT ISSN: 0001-8325ONLINE ISSN: 2449-9471  Administration is the peer-reviewed journal of the Institute of Public Administration of Ireland. It has been published quarterly since 1953. As the principal journal concerned with Irish public administration and its development, it seeks to combine original scholarship on public administration from a variety of disciplines with the insights and experiences of practitioners.  Rejection Rate   80%   Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 

Administration

Volume 70 (2022): Issue 4 (December 2022)

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A review of Ireland’s Local Property Tax

FORUM

Strengthening the science–policy interface in Ireland

Seanad Éireann: 100 years of Ireland’s Upper House

Making women’s voices heard

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Reviews: Housing in Ireland: Beyond the markets

Reviews: Achieving impact in public service: Essays in honour of Sylda Langford

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