The Finance (Local Property Tax) Act 2012 (Section 20(2)) (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. Article 10 of the Local Property Tax (Local Adjustment Factor) Regulations 2022 requires a local authority that has decided to vary the basic rate of the local property tax within its administrative area to give public notice of that decision.

Councillors in Dún Laoghaire-Rathdown County Council voted on Monday, 10th October to reduce the rate of Local Property Tax (LPT) by 15%. The changes will be made to bills issued from 1 November 2022.