Explainer: What is LPT? What are the planned changes? And do I have to pay?
An annual Local Property Tax (LPT) charged on all residential properties in Ireland came into effect in 2013.
* The tax payable is based on the market value of relevant properties but the existing LPT is calculated on the basis of 2013 market values. Prices have spiralled since and revaluations are due to take place next year.
* Those currently liable to pay LPT are fearing massive hikes unless the way it is calculated is changed. Finance Minister Paschal Donohoe has launched a review of the LPT, saying he wants to avoid "dramatic changes" in the amount that those liable have to pay.
* Certain properties are exempt from the Local Property Tax including properties bought in 2013 and new builds bought between January 2013 and October 2019.
* Around 80,000 households which have claimed exemptions from LPT since 2013 as new build properties are facing the likely possibility of paying the charge if this expires as planned next year.
* By November last year, the number of homes in this category was almost 62,000 but Sinn Féin's Pearse Doherty said that the figure could be more than 80,000 by the time the exemptions end in 2019.
* Property tax bills are four times higher in parts of Dublin than in more rural parts of the country.
* One in every three euro in property tax raised last year was paid to the four Dublin local authorities.
* Taoiseach Leo Varadkar has previously suggested that he's willing to freeze property tax beyond 2019.