Valuing houses for property tax

Sir, – Michael McDowell (Opinion, September 1st) proposes significant changes to the local property tax system.

He suggests that “instead of calculating liability for LPT on the basis of the market value of homes, it should be possible to devise a scheme whereby in each local authority area, the homes are classified, say, in 10 value categories, A-J, from the best to the most basic types of residence”.

The burden of the tax would then be allocated differently across these groups.

There is something about this that sounds familiar and must strike a chord with our collective fiscal memory.

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While it is not entirely clear what features of homes he proposes to consider as part of this assessment, could this simply be a return to the window tax?

– Yours, etc,

CHRISTOPHER

McMAHON,

Castleknock, Dublin 15