Ireland Tax Agency Updates Guidance on Local Property Tax

The Irish Revenue Commissioners Oct. 30 issued Revenue eBrief No. 205/25, updating guidance on local property tax (LPT) to reflect Finance Act 2025 amendments. The updated guidance includes: 1) the revised LPT valuation bands and rate changes, for 2026 to 2030; 2) the extension of the four-year valuation period to five years, from Nov. 1; 3) the expanded scope of the LPT exemption for specified residential properties damaged by defective concrete blocks in construction, to reflect changes under the Defective Concrete Block Remediation regime; and 4) the 105,000 euro (US$121,129) reduction in the chargeable value of properties adapted for disabled ...