Changes to legislation: as of 12 September 2024, this Act is up to date with all changes known to be in force.
This Revised Act is an administrative consolidation of the Finance (Local Property Tax) Act 2012. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.
All Acts up to and including the Health (Miscellaneous Provisions) (No. 2) Act 2022 (20/2022), enacted 18 July 2022, and all statutory instruments up to and including the Local Property Tax (Local Adjustment Factor) Regulations 2022 (S.I. No. 358 of 2022), made 12 July 2022, were considered in the preparation of this Revised Act.
Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to
Number 52 of 2012