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2. Local property tax (Ireland) - Wikipedia

   en.wikipedia.org/wiki/Local_property_tax_(Ireland)

   The local property tax ( LPT) is annual self-assessed tax charged on the market value of all residential properties in Ireland. It came into effect on 1 July 2013 and is collected by the Revenue Commissioners. The tax is assessed on residential properties. The owner of a property is liable (though in the case of leases over twenty years, the ...

3. Taxation in the Republic of Ireland - Wikipedia

   en.wikipedia.org/wiki/Taxation_in_the_Republic...

   Taxation in Ireland in 2017 came from Personal Income taxes (40% of Exchequer Tax Revenues, or ETR), and Consumption taxes, being VAT (27% of ETR) and Excise and Customs duties (12% of ETR). Corporation taxes (16% of ETR) represents most of the balance (to 95% of ETR), but Ireland's Corporate Tax System (CT) is a central part of Ireland's ...

4. Revenue Commissioners - Wikipedia

   en.wikipedia.org/wiki/Revenue_Commissioners

   Since 1 July 2013 the local property tax (LPT), an annual self-assessed tax charged on the market value of all residential properties in Ireland, has been collected by the Revenue Commissioners. Notable cases. A number of cases involving the Revenue Commissioners have received widespread media attention and/or involved material funds:

5. Domestic rates in Northern Ireland - Wikipedia

   en.wikipedia.org/wiki/Domestic_rates_in_Northern...

   Rates are a tax on property based on the capital value of the residential property on 1 January 2005. Domestic rates consist of two components, a regional rate set by the Northern Ireland Assembly and a district rate set by local councils. Rate levels are set annually. Valuation and rating of property is handled by Land and Property Services.

6. Local government in the Republic of Ireland - Wikipedia

   en.wikipedia.org/wiki/Local_government_in_the...

   The Local Government (Ireland) Act 1898 is the founding document of the present system. [7] The Twentieth Amendment of the Constitution of Ireland (1999) provided for constitutional recognition of local government for the first time in Ireland in a new Article 28A. The Local Government Reform Act 2014 changed the structure by the abolition of ...

7. Land value tax - Wikipedia

   en.wikipedia.org/wiki/Land_value_tax

   A land value tax ( LVT) is a levy on the value of land without regard to buildings, personal property and other improvements upon it. [1] It is also known as a location value tax, a point valuation tax, a site valuation tax, split rate tax, or a site-value rating . Some economists favor LVT, arguing it does not cause economic inefficiency, and ...