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Notice of Consideration of setting a Local Adjustment Factor (LPT)

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.

The members of Waterford City and County Council will meet in September 2018 to consider this matter. They may set a local adjustment factor within the range of +/- 15% of the basic rate, or, may decide not to adjust the basic rate.

Waterford City and County Council welcomes written submissions (in writing or electronically) 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.

Further information can be obtained at

To make your submission you can write to:

All submissions must be received by August 25th, 2018.
There is no prescribed format for a submission.

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