A Local Property Tax came into effect in the Republic of Ireland on 1 July 2013, and is collected by the Revenue Commissioners. The tax is on residential properties. The property owner is liable (though in the case of leases for longer than twenty years, the tenant is liable). The revenue funds the provision of services by local authorities. Such services include public parks, libraries, open spaces and leisure amenities, planning and development, fire and emergency services, maintenance, and street cleaning and lighting.
