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For Oral Answer on : 23/06/2022
Question Number(s): 70 Question Reference(s): 32888/22
Department: Housing, Local Government and Heritage
Asked by: David Stanton T.D.


To ask the Minister for Housing; Local Government and Heritage if he will report on the work currently being undertaken to reform the local authority funding mechanism to ensure that historical differences between counties are addressed; and if he will make a statement on the matter.


The Programme for Government ‘Our Shared Future’, commits to bringing forward LPT reforms including providing for all money collected locally to be retained within the county. The Government has signalled its intention that the move to 100% local retention of LPT will be introduced over the 2023 and 2024 budgetary cycles. It is expected that the LPT yield will change following revaluation last November and the distribution model will be reviewed when new yield per local authority is fully quantified; final figures are not yet available. 

Given the need for timely information to be provided to local authorities for their budgetary process and the need for final LPT figures to inform that, I do not expect that baselines will be reviewed in advance of the 2023 local authority budget process. Each local authority situation is complex and it is important that sufficient time is taken to analyse and assess potential options in that respect. Preliminary census data will also form an important input to that deliberation. My Department will, however, be considering, in consultation with the Department of Public Expenditure and Reform, the potential for a move towards 100% retention for 2023.