翻訳と辞書 Words near each other ・ Local People Leading ・ Local people's court ・ Local pixel grouping ・ Local plan ・ Local planning authority ・ Local Plus ・ Local police ・ Local positioning system ・ Local post ・ Local postal surcharge labels ・ Local prison ・ Local Procedure Call ・ Local programming ・ Local Prohibition Case ・ Local property ・ Local property tax (Ireland) ・ Local Public Planning Council ・ Local purchasing ・ Local quantum field theory ・ Local Rabbits ・ Local radio ・ Local Radio Breakfast ・ Local Rappers ・ Local reference frame ・ Local regression ・ Local replacement algorithm ・ Local Resilience Forum ・ Local ring ・ Local roads in Ireland ・ Local Routing Number Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Local property tax (Ireland) ： ウィキペディア英語版 Local property tax (Ireland) The local property tax (LPT) is annual self-assessed tax charged on the market value of all residential properties in Ireland. It came into effect on 1 July 2013 and is collected by the Revenue Commissioners. The tax is assessed on residential properties, with the owner a property being liable (though in the case of leases over twenty years, the tenant becomes liable). The revenue raised is used to fund the provision of services by local authorities and includes transfers between local authorities. Such services currently include public parks; libraries; open spaces and leisure amenities; planning and development; fire and emergency services; maintenance and cleaning of streets; and street lighting. Some recent media reports dispute that such services have been funded from 2013 property tax receipts. ==Valuation and rates== The tax is based upon the assessed market value of the property in May 2013. This valuation is to be used as the basis for a half-year payment in 2013, as well as 3 further full year payments in 2014, 2015 and 2016. The tax due is calculated via a system of market bands. The initial national central rate of the tax is 0.18% of a property's value up to €1 million, and in the case of properties valued over €1 million, 0.25% on the balance. From 1 January 2015, local authorities will be able to vary LPT rates -/+ 15% of the national central rate. In the case of properties valued over €1 million, no banding applies – 0.18% is charged on the first €1 million (€1,800) and 0.25% on the balance. The government estimates that 85% to 90% of all properties falls within the first five taxation bands.〔(Revenue Commissioners (Ireland) – ''Local Property Tax (LPT), Frequently Asked Questions'' (5 December 2012) )〕〔(Budget 2013 (Ireland) – ''ANNEX B – Local Property Tax (LPT)'' (5 December 2013) )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Local property tax (Ireland)」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.