ABSTRACT
The role of local property taxation in financing local government in Ireland has contracted significantly in recent decades. The option of restoring the central role which local property taxes previously held, or indeed the updating of the legislation dealing with those sectors liable for the payment of such taxes is currently a matter of ongoing policy debate. A general overview of the development of the local property tax system indicates an ongoing important role for local taxation in financing local government activities with an increasing relevance in recent years on direct fees and charges for services provided. This chapter is intended to give an overview of the evolution and contraction of the local property taxation base in Ireland and review current developments and reform of the system.
