Property Tax – Have Your Say

The Minister for Environment, Community and Local Government, Mr. Phil Hogan, T.D. has established an Inter-Departmental Group on a new Property Tax to replace the Household Charge by 2014 at the latest.   See more Details of Property Tax Group

Written submissions to the Property Tax Group are invited from interested organisations and members of the public and should be sent before 16 March, 2012 to:

Property Tax,
Local Government Finance,
Department of the Environment, Community and Local Government,
Custom House,
Dublin 1.

Email: propertytax@environ.ie

STRUCTURE OF SUBMISSIONS

Topic headings

Written submissions should be concise and structured, and should follow the sequence of the terms of reference below. Submissions covering more than one area in the terms of reference will be welcome. It is not necessary for a submission to cover every topic.

Terms of reference area to which the submission relates

The terms of reference area to which the submission relates should be indicated. The terms of reference are:

To consider the design of a property tax to be approved by Government to replace the household charge and that is equitable and is informed by previous work and international experience.

The property tax is to:

· meet the immediate financial requirements of the EU/IMF programme;

· provide a stable funding base for the local authority sector in the medium and longer terms; incorporating an appropriate element of local authority responsibility subject to any national parameters;

· be collected centrally by the most cost efficient and effective means;

· facilitate easy and/or phased payments by households;

· be easily determined (e.g. on a self assessment basis), and having regard to available information on residential property and/or house ownership details;

· ensure the maximum degree of fairness between and across both urban and rural areas.

The Group is also to consider the appropriate arrangements for:

· a robust audit function; and

· strong enforcement and penalty provisions for non-compliance.

If the submission covers part of an area, this should be specified. If applicable, the submission should indicate the writer’s professional or other interest in the topic.

Proposals

8. In the case of each proposal, a submission should include the following:

· A brief summary of the proposal.

· Supporting documentation. Documentation in support of the proposal should, if possible, include:

a. information on costs and benefits (or “pros and cons”), and

b. statistical or other research data underlying the proposal.

Non-structured section of the submission

9. Any further information, comments, views or suggestions which the individual or organisation concerned believes would be of assistance to the Group may also be included.