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aoifeflynnkennedy

Local Property Tax - An attempt to get to the facts.


This report is very much my own, I am not claiming to represent the views of Government or anyone else.  Those of you who have read my reports or know me well will know that I really can’t stand the bluster, grandstanding and telling of ‘a version of the truth’ that exists locally and nationally in politics.  Made worse whenever there is an election due or believed to be due.  For me, it is disrespectful and assumes that people aren’t intelligent enough to understand the facts and will be sucked in by the drama of sarcastic or shouting videos and commentary.



In my experience people are reasonable, have their own views, will agree with some things and not with others, and above all else appreciate the opportunity to have the facts presented and to make their own judgement.


Before even arriving at today’s meeting, I was pretty confident I could write some of the statements that would be made, and no doubt, have already been issued to local media.  I do wonder what these individuals do between this and the next LPT meeting to influence change, I suspect very little.





I personally do not believe the system is a good functioning system of funding local government.  I believe it needs reform.  I also understand that school upgrades, more health staff, new playgrounds etc must be funded, and if not by LPT, it will need to be by another tax system.  Yes, there is the Apple payment and other one off streams, but these will be used for capital funding, this is not a sustainable revenue for year on year funding of the services our communities need.


My issues with the LPT are firstly, it does not take into consideration a person’s ability to pay, but rather the value of a person home.  If your house is valued at €600,000 but you are out of work, it recognises the value of your home and nothing else.  This is a particular issue as a person ages, and for a lot of people on a pension where their income has decreased and the value of the home increased, the two don’t match.  There is of course the option to defer payment and put it against the asset should it ever be sold but it’s not ideal.

It is also a tax that not everyone pays.


If you are renting your home from the council or an Approved Housing Body, you do not pay.


If you are renting your home from a private landlord, you do not pay.


The charge is only for homeowners.


It can be argued that this is right, that those who are less able to pay shouldn’t pay, and I agree with this.  However as stated earlier there are those who cannot pay but own their home and they don’t receive the same recognition.


Up until recently LPT was calculated on what is know as a base rate, with everything above that being sent in centrally and redistributed to Counties who did have huge LPT payment, mainly due to population and the value of their homes.  It was argued by me and many others that this wasn’t fair on the Counties that were seeing the money they collected going elsewhere and eventually it was changed.  Our base rate in Wicklow was increased, however we were required to pay more towards the cost of our social housing development.  In many ways one success was then cancelled out.

 

So what was to be decided today?


The decision is what rate to set the LPT at and if it should be set at this rate for more than one year?


In some commentary today by members, or videos in the run up to today you would be led to believe that other decisions can be made.  That Wicklow Councillors can decide what to do with the Apple money, or the surplus in government accounts.


That is incorrect.


The only decision that Wicklow Councillors can make today is about the LPT and how long it can be set for, and it is in my view disingenuous to imply otherwise.



Every year the LPT is returned to a base charge.  For example, if the annual charge is €100, the following would be the impact of decisions made for a maximum or minimum increase or decrease. Councillors can choose up to 15% in either direction but cannot go above 15% or below 15%. 


For example.

  • Reduced by 15% (max reduction that can be made) - €85

  • Increased by 15% (max increase that can be made) - €115

  • No increase or decrease - €100


Local Property tax is used to fund local services.  Today the officials presented a budget as they do every year on the services, they made a request to set the LPT at a a plus 10% rate and outlined what it would be used on.  Budgets are always tight and LTP funds not only services but also Discretionary funding which is used locally for projects. 


In Bray MD this has be used among many other things to paint the seatbacks on the seafront, installing a surface under the outdoor exercise equipment on the seafront, replace benches and tables in Sidmonton Park, replace a wall in an estate, replace the seats in Connolly Square, plant tress throughout the district on an annual basis, upgrade crossings, fund Christmas lighting in Enniskerry, refurbish public toilets, railings painted at Failte Park, Bray to name just a few. 


(Image - Failte Park Bray where railings were painted from Discretionary funding)


Most recently a request proposed by Cllr. Dermot O’Brien to allocate €3,000 discretionary funding to the recent Fire Fighter International Charity event was passed by all Bray MD Councillors.


Could the government make decision after today which may impact how local government is funded, of course that could happen.  Councillors however can only decide today on the current position.

Below is a table which outlines what increases look like as per the Councils proposal today to put the LPT at 10%, and the percentage of homes that are affected in each band. 


(Table details increases based on Councils request to increase by 10%)


Over 91% of properties in Wicklow are in bands 1 – 6. In the case of Bray I looked at the a number of properties in advance of the meeting as our District is the most expensive, along with Greystones to buy a home and the highest increases are in our area.  Most properties in Bray MD fall in bands 6 & 7, with a limited number falling much higher.


To provide some clarity I’ve outlined the impact of Band 7 which is properties of a value of €612,501 - €700,000


  • Base Rate is €765

  • Keep at base rate €765

  • Decrease by 6% is a reduction by €40.50 onto the base rate, making a total LPT payment of €724.50

  • Decrease by 10% is a reduction by €76.50 onto the base rate, making a total LPT payment of €688.50

  • Decrease by 15% is a reduction by €114.75 onto the base rate, making a total LPT payment of €650.25

  • Increase 6% increase is an additional €40.50 onto the base rate, making a total LPT payment of €805.50

  • Increase 10% increase is an additional €76.50 onto the base rate, making a total LPT payment of €841.50

  • Increase 15% increase is an additional €114.75 onto the base rate, making a total LPT payment of €879.75




The following comments were made;


  • That the Council officials’ proposals are outrageous. That development levies should be used to repair footpaths.  This individual is aware that development levies are being used consistently to cofound a number of major infrastructural projects.  They are also aware that development levies can be used for the replacement of footpaths and new footpaths, but not for footpath repairs.

  • That the government are making people pay for services and that the government should pay for these services themselves. It wasn’t clear from this speaker where they proposed that the funding should come from to fund services.

  • Government is reaching into the pockets of taxpayers, using a slight of hand, money grabbing and we should say no.  The individual knows that this is not a choice available to the Councillors today.  This individual who is running in the next general election was also asked if they became Minister of Finance, how much they would propose to raise in income tax to fund reductions in the funds at local services.  No response was given.

  • Not asking people of Wicklow to pay more that they have been paying, but to pay the same.  Not willing to not have money to continue to do essential projects having a big impact on people’s lives such as defibrillators and upgrades in parking among other projects.  It’s a difficult decision to make and no one likes to make it, but it is also unfair to make these decisions and then have some members such as Cllr. Behan then coming looking to spend discretionary money in Bray Chamber having voted against it in Wicklow.  Wanting to take a fundamental stand but then equally wanting to benefit from the decision.

  • LPT is levied locally, and we have most control of it locally.  People want to see where their tax is going and LPT can be seen locally.

  • LPT or LPT in some other form is in place right across Europe.

  • Defibrillators, paid by LPT – it was noted that it was a small price to pay if it had an impact on one person and saves their life.

  • One member suggested that it is unfair that those who do not support LPT can’t get their projects approve.  This was rejected by a number of members and evidence provided to show that this statement is incorrect.  I also spoke on this statement which has never happened in Bray.

 

So, what was proposed today and what was decided.


The following proposal were made.


1.      Proposal to set the LPT at plus 6%, its current rate fir 1 year. Proposed by Cllr. Stephen Stokes and seconded by me.  This is the rate that it has been for a few years and as such represents no increase in the charges that people have paid but also ensures that there is no impact on services and that each District keeps their discretionary funding.


2.      Proposal to reduce the LPT by 15% for 1 year.  Proposed by Cllr. Joe Behan, seconded by Cllr. Ian Neary.  No detail given as to what services should be reduced to facilitate this reduction.  It is noted that services will need to be reduced to support this. Such a decision would cost €4.4 million, and the proposer was advised that it would definitely have an impact on services.


3.      Proposal to leave the LPT at the base rate for 1 year.  Proposed by Cllr. John Snell, seconded by Cllr. Gerry O’Neill.  No detail given as to what services should be reduced to facilitate this reduction.  It is noted that services will need to be reduced to support this.


Votes are made in the sequence that proposals are made.

The first vote was the LPT to stay at 6% and votes were as follows;

  • In favour x 21

  • Against x 11

  • Abstain x 0

  • Not present x 0


As this proposal was past, no other proposals were voted on.


In summary, I supported leaving the LPT at 6%. It ensures that Discretionary funding locally is protected to allow up to keep funding projects locally, it also ensures that there is no negative impact on services in the community.


I did not support that other proposals as they would see both a removal of all Discretionary funding and would also see a significant reduction in services. I will continue to lobby for a fairer local tax system and in the interim ensure that the funds we do have are spent locally and people know where they have gone to.


If anyone has any questions on this report or would like additional detail please do not hesitate to get in touch.


Aoife


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