Finance (Local Property Tax and Other Provisions)(Amendment) Act 2025

Amendment of section 132 of Act of 2012

11. Section 132 of the Act of 2012 is amended—

(a) in subsection (1)(b), by the substitution of “€25,000” for “€18,000”,

(b) in subsection (2), by the substitution of “€40,000” for “€30,000”,

(c) in subsection (3)(i), by the substitution of “€40,000” for “€30,000”, and

(d) in subsection (3)(ii), by the substitution of “€55,000” for “€42,000”.