Wicklow County Council has begun the formal process of deciding whether to change the Local Property Tax (LPT) rate for 2027, issuing a statutory notice inviting public submissions before councillors vote on the matter at a special meeting on October 5.

The move marks the start of the annual cycle in which elected members consider whether to increase, decrease or leave unchanged the basic rate of the tax paid by homeowners across the county.

Under the Finance (Local Property Tax) Act 2012, local authorities are permitted to vary the basic rate of LPT each year by applying what is known as a local adjustment factor. This can range from a reduction of up to 15pc to an increase of up to 15pc.

The rate in Wicklow has remained unchanged at 6pc above the basic rate for the past four years.

The notice invites members of the public to make written submissions on the potential effects of varying the rate.

The council is specifically seeking views on how any change might impact individuals, businesses and the services delivered by the local authority.

Submissions must be received by Thursday, October 1 and can be made online through the council’s consultation hub.

The consultation period is a standard part of the LPT process, but it comes at a time when Wicklow’s financial position has been shifting.

The county recently moved out of the national equalisation scheme, meaning it now retains all LPT collected locally, rather than contributing a portion to a central redistribution fund.

Councillors have historically taken differing views on the LPT rate, with some arguing that reductions help ease pressure on households facing rising living costs, while others contend that maintaining or increasing the rate is necessary to protect frontline services.

The debate often reflects broader political positions and pressures within the chamber, and this year’s decision is likely to prompt familiar arguments about affordability, service levels and long-term financial planning.

The council’s notice does not indicate any preferred position from management, nor does it outline potential budgetary impact of different adjustment levels.

Once the decision is made, the council must notify Revenue, which administers the tax nationally. The chosen rate then applies for the 2026 tax year, and councillors will revisit the issue again next autumn as part of the 2028 budget cycle.

Funded by the Local Democracy Reporting Scheme