Designing and implementing a local residential property tax from scratch: lessons from the Republic of Ireland
Assigning recurrent taxes on immovable property to cities, municipalities, and rural districts is a common practice around the world. The Republic of Ireland is no different, with its annual taxes on real property assigned to local government. Following the 2008 financial crisis and the austerity e...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
UTS ePRESS
2022-12-01
|
| Series: | Commonwealth Journal of Local Governance |
| Subjects: | |
| Online Access: | https://epress.lib.uts.edu.au/journals/index.php/cjlg/article/view/8464 |
| _version_ | 1797979822504280064 |
|---|---|
| author | Gerard Turley |
| author_facet | Gerard Turley |
| author_sort | Gerard Turley |
| collection | DOAJ |
| description |
Assigning recurrent taxes on immovable property to cities, municipalities, and rural districts is a common practice around the world. The Republic of Ireland is no different, with its annual taxes on real property assigned to local government. Following the 2008 financial crisis and the austerity era that ensued, Ireland’s property taxes underwent major reform, most notably the design and implementation of a new residential property tax 35 years after abolition of the previous system of ‘rates’ on residential properties. In this paper the new or different features of Ireland’s residential property tax are outlined, including the use of self-assessment and valuation bands, innovative payment methods and also the multiple compliance mechanisms for taxpayers. While recognising the importance of country-specific and local circumstances in property tax design, the paper concludes that elements of Ireland’s new residential property tax have potential lessons for other jurisdictions contemplating similar tax reform. These relate to the key tax principles of simplicity and public acceptability, and on specific design features of assessment and valuation, and collection and compliance.
|
| first_indexed | 2024-04-11T05:45:57Z |
| format | Article |
| id | doaj.art-a23ab5b5aa224d0b92cbcd1944ec73f6 |
| institution | Directory Open Access Journal |
| issn | 1836-0394 |
| language | English |
| last_indexed | 2024-04-11T05:45:57Z |
| publishDate | 2022-12-01 |
| publisher | UTS ePRESS |
| record_format | Article |
| series | Commonwealth Journal of Local Governance |
| spelling | doaj.art-a23ab5b5aa224d0b92cbcd1944ec73f62022-12-22T04:42:15ZengUTS ePRESSCommonwealth Journal of Local Governance1836-03942022-12-012710.5130/cjlg.vi27.8464Designing and implementing a local residential property tax from scratch: lessons from the Republic of IrelandGerard Turley0University of Galway Assigning recurrent taxes on immovable property to cities, municipalities, and rural districts is a common practice around the world. The Republic of Ireland is no different, with its annual taxes on real property assigned to local government. Following the 2008 financial crisis and the austerity era that ensued, Ireland’s property taxes underwent major reform, most notably the design and implementation of a new residential property tax 35 years after abolition of the previous system of ‘rates’ on residential properties. In this paper the new or different features of Ireland’s residential property tax are outlined, including the use of self-assessment and valuation bands, innovative payment methods and also the multiple compliance mechanisms for taxpayers. While recognising the importance of country-specific and local circumstances in property tax design, the paper concludes that elements of Ireland’s new residential property tax have potential lessons for other jurisdictions contemplating similar tax reform. These relate to the key tax principles of simplicity and public acceptability, and on specific design features of assessment and valuation, and collection and compliance. https://epress.lib.uts.edu.au/journals/index.php/cjlg/article/view/8464Property taxlocal governmenttax designIreland |
| spellingShingle | Gerard Turley Designing and implementing a local residential property tax from scratch: lessons from the Republic of Ireland Commonwealth Journal of Local Governance Property tax local government tax design Ireland |
| title | Designing and implementing a local residential property tax from scratch: lessons from the Republic of Ireland |
| title_full | Designing and implementing a local residential property tax from scratch: lessons from the Republic of Ireland |
| title_fullStr | Designing and implementing a local residential property tax from scratch: lessons from the Republic of Ireland |
| title_full_unstemmed | Designing and implementing a local residential property tax from scratch: lessons from the Republic of Ireland |
| title_short | Designing and implementing a local residential property tax from scratch: lessons from the Republic of Ireland |
| title_sort | designing and implementing a local residential property tax from scratch lessons from the republic of ireland |
| topic | Property tax local government tax design Ireland |
| url | https://epress.lib.uts.edu.au/journals/index.php/cjlg/article/view/8464 |
| work_keys_str_mv | AT gerardturley designingandimplementingalocalresidentialpropertytaxfromscratchlessonsfromtherepublicofireland |