I disagree, I think it should remain as property tax levied on owners of properties not already paying rates.
I would not like it to move to a "poll tax".
Having it that the owner pays is unfair.
But surely the definition of a property tax is that it is levied on property owners?
I think, in general, that tenants have been at a disadvantage vis landlords for generations and that a solid property tax levied on property owners might go some way to redressing that.
That would be far to complicated for an irish government to organise.
Lets keep it simple, one charge for the person/persons living in the property.
They are using the council services after all.
But its not a property tax - its a Household Charge.
However in Ireland Govt know that a lease offers no barrier to mobilty to tenants ( the cost of enforcing a lease is totally disproportionate to the value of the lease so owners just re-let and move on.) So Govt know it's easier to levy the owner as they are totally locked in through their legal ownership.
Budget Positives
Property tax is fair enough overall, although it should be on the occupier not the owner.
Local Property Tax
Minister's Speech:
"Certain properties will be exempt from assessment. These exemptions largely correspond to exemptions from the Household Charge".
However,
local authorities and social housing organisations
will not generally be exempt.
SF are happy to be in a Gov in the North that collects similar taxes so confusion reigns in SF.