From 1 Jan 2015 local authorities will have discretion to vary LPT rates +/- 15%

This is not exactly new but was resurrected during the week.

"From 1 January 2015 local authorities will have discretion to vary the LPT rates by +/-15% of the national central rate"

.http://budget.gov.ie/budgets/2013/Documents/Budget 2013 - Presentation on Local Property Tax.pdf

and from the Thornhill Report

3.8 Local government responsibility
3.8.1
In Chapter 1, the importance of enhancing responsibility and accountability at local authority level was outlined.

The charging structure outlined in Table 3.2 can be developed by adding an increment referred to as “a local decision factor” of between 5% and 15% to the local charge. This would mean that using a system of market value for a property (for which the liability under national parameters alone of 0.1%) calculated at €2 75, would in the final calculation work out at between €288 (5% increase) and €316 (15% increase). The final calculation would be determined by the decisions taken locally by each local authority (by the members as a reserved function of the local council concerned). Elected members would consider the contribution of the local property tax to the overall budget taking account of other revenue sources and the desired levels of service to be provided locally. This dimension to the property tax will provide strong reinforcement of local democratic decision-making and encourage greater efficiency by authorities on behalf of their local electorates.

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This dimension to the property tax will provide strong reinforcement of local democratic decision-making and encourage greater efficiency by authorities on behalf of their local electorates.

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...excluding tenants who will not feel any direct connection to the LPT and what it's spent on (even though ultimately they WILL be paying more than the nominal rate for it as LLs must charge more before tax to cover the net cost of the tax).

Quite ironic really.

[QUOTEThis dimension to the property tax will .... encourage greater efficiency by authorities on behalf of their local electorates.][/QUOTE]

There is no efficiency and there will be no efficiency arising out of the LPT if cost over-runs can be passed on to taxpayers.