Garden homes of up to 45 square metres – colloquially known as ‘shed-sits’ – are to be exempted from planning permission as part of government plans to increase housing supply.

The extended deadline aims to provide additional time to meet obligations

Homeowners have until the end of next week to revalue their property and indicate how they will pay the tax.

The amount is almost 10 per cent more than 2025’s total, with two-thirds of the increase generated by revaluations and newly liable properties.

Carlow, Dublin City, South Dublin, Fingal, and Cork County councils recently voted to move from a reduced rate to a higher rate.

The vote was expected to pass and will result in three of Dublin's four local authority areas having increased property tax from next year.