The Finance (Local Property Tax) Act 2012 (as amended), makes specific provision that elected members of a local authority may pass a formal resolution to vary the basic rate of the Local Property Tax for their administrative area by a percentage known as the local adjustment factor. At the meeting set by Tipperary County Council to consider this matter, the members may set a local adjustment factor within the range of +/- 15% of the basic rate, or, may decide not to adjust the basic rate.
Tipperary County Council will meet in September 2017 to consider the setting of a local adjustment factor.
Tipperary County Council welcomes written submissions from the public on this matter specifically covering the potential effects of varying the basic rate of the Local Property Tax on businesses, individuals and on local authority services.
Submissions must be received by 25th August 2017 and be sent to:
Signed: Joe MacGrath
Dated: 21st July 2017.