Local Property Tax


The Finance (Local Property Tax) Act 2012 (as amended), makes specific provision that elected members of a local authority may pass a formal resolution to vary the basic rate of the Local Property Tax for their administrative area by a percentage known as the local adjustment factor.

This means that Laois County Council can increase or decrease the basic rate of the Local Property Tax within the County by a maximum of +/-15% or leave it unaltered.

At the meeting of Laois County Council held on 28th July 2021 to consider this matter the members agreed to increase the basic rate of local property tax by 10%. This rate applied for a period of one year from the 1st November 2021 (liability date) to the 31st October 2022. A review of the rate to be applied from the next liability date of 1st November 2022 will now be carried out.

The Council will meet in September 2022 to consider the setting of a local adjustment factor for the year 2023. Members must decide whether to leave the rate unadjusted or alternatively to apply an adjustment factor to the rate.

Laois County Council welcomes written submissions from the public on this matter specifically covering the potential effects of varying the basic rate of the Local Property Tax on businesses, individuals and on local authority services.

Submissions must be received by 20th August 2022 and can be sent to:

  • LPT , Finance Department , Laois County Council, Aras an Chontae, Portlaoise, Co. Laois
  • LPT@Laoiscoco.ie