C5

Prospective affecting provisions: subss. (2)-(6) amended, Table substituted (1.01.2026) by Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), s. 8(a)-(f), commenced as per s. 3(b), S.I. No. 341 of 2025.

F66[17.—(1) ...

(2) Where a relevant residential property falls into band 1, the amount of the local property tax to be charged in respect of the chargeable value of that property shall be F67[€95].

(3) Where a relevant residential property falls into band 2, the amount of the local property tax to be charged in respect of the chargeable value of that property shall be F67[€235].

(4) Where a relevant residential property falls into any of the bands 3 to 11, the amount of the local property tax to be charged in respect of the chargeable value of that property shall be the amount represented by A in the formula—

A=B*C

where

B is the mid-point, specified in column (3) of the Table to this section opposite the valuation band specified in column (2) of that Table into which the chargeable value (rounded down to the nearest euro) of the property falls, and

C is F67[0.000906].

(5) Where a relevant residential property falls into any of the bands 12 to 19, the amount of the local property tax to be charged in respect of the chargeable value of that property shall be the amount represented by A in the formula—

A=(B*C)+[(D-B)*E]

where

B is F67[€1,260,000],

C is F67[0.000906],

D is the mid-point, specified in column (3) of the Table to this section opposite the valuation band specified in column (2) of that Table into which the chargeable value (rounded down to the nearest euro) of the property falls, and

E is 0.0025.

(6) Where the chargeable value of a relevant residential property exceeds F67[€2,100,000], the amount of the local property tax to be charged in respect of the chargeable value of that property shall be the amount represented by A in the formula—

A=(B*C)+[(D-B)*E]+(F*G)

where

B is F67[€1,260,000],

C is F67[0.000906],

D is F67[€2,100,000],

E is 0.0025,

F is that part of the chargeable value of the property that exceeds F67[€2,100,000], and

G is 0.003.

(7) ...

(8) ...

F67[TABLE

Band number (1)	Valuation band (2)	Mid-point of valuation band (3)
1	1-240,000	-
2	240,001-315,000	-
3	315,001-420,000	367,500
4	420,001-525,000	472,500
5	525,001-630,000	577,500
6	630,001-735,000	682,500
7	735,001-840,000	787,500
8	840,001-945,000	892,500
9	945,001-1,050,000	997,500
10	1,050,001-1,155,000	1,102,500
11	1,155,001-1,260,000	1,207,500
12	1,260,001-1,365,000	1,312,500
13	1,365,001-1,470,000	1,417,500
14	1,470,001-1,575,000	1,522,500
15	1,575,001-1,680,000	1,627,500
16	1,680,001-1,785,000	1,732,500
17	1,785,001-1,890,000	1,837,500
18	1,890,001-1,995,000	1,942,500
19	1,995,001-2,100,000	2,047,500]]