Property Tax: Frequently asked Questions


The Campaign Against Household & Water Taxes has produced this useful FAQ on the new Property Tax that answers basic questions about the tax that will be of interest to those determined to resist it.

Who is liable for the “local property tax”?
The owner of almost every residential property. Exemptions are similar to those under the household tax.

How will the revenue Commissioners know who the owner is?
Revenue will use the data from the household tax and various other sources. In March they will send out a notice to all people they believe to be liable.

How much is the property tax?
0.18% of the value up to €1million. Homes will be divided into “market value bands” of €50,000 e.g. €150,001-€200,000. The tax due will be calculated on the mid-point of the band your home falls into.

How is the value of my home assessed?
The notice from the Revenue will contain an estimate of the value of your home. You can either accept that valuation or give your own assessment based on guidelines provided by Revenue.

What happens if i don't return the form?
Revenue will presume their estimate of your home's value to be correct and can proceed to deduct the tax directly from your wages/social welfare/pension/farm payments etc.

What should i do with the revenue notice?
Do nothing, boycott the registration process and refuse to comply. If hundreds of thousands of people do likewise, it will create a political crisis for the government. This can be an important rock upon which massive political pressure and possible industrial action can be built to force the government to scrap this tax.

Is there a e100 a day fine for not replying?
No. The only fine like that is for bodies like the LGMA etc if they do not hand over data. For individuals, you could possibly be levied with a penalty equal to the value of the property tax you are liable for.

I'm self-employed. are there any implications for getting tax clearance cert?
Revenue won't issue a tax clearance cert to anyone who doesn't comply. Self-employed people may also incur a surcharge up to the amount

Can i defer payment?
Yes, but only if your family income falls below a certain level. The criteria for a deferral are extremely narrow. Deferred payments are subject to an interest charge of 4% per annum.

Is it a criminal offence to boycott the registration of the property tax?
No. The majority of single home owners defied legal threats and forced the government back on the household tax. Now, instead of a criminal offence, they want to take it from our wages. If we stick together, this threat can also be beaten.

The government have given the revenue Commissioners draconian powers to collect this tax. it is only by a campaign of massive political protest that they can be beaten.
hotline: 1890 98 98 00

Source: CAHWT newsletter / leaflet - available as a PDF file to download & print off