One Dublin city councillor has said households would not have noticed an increase in the Local Property Tax (LPT).
The Green Party's Michael Pidgeon was speaking after councillors voted against increasing the tax next year.
This is despite warnings from council chief executive Owen Keegan of a €50 million hole in the authority's finances.
The council can raise or lower the tax by 15% a year.
'We really notice it'
Councillor Pidgeon voted against the latest decrease, and told Moncrieff why.
"Every year unfortunately Dublin, pretty much alone in the country... we unfortunately vote to cut it by the maximum 15%.
"In practice for most people in Dublin, from my view, that probably means about €40 a year.
"But for me the trouble is I suspect a lot of households probably won't really notice that over the course of a year.
"But as a council, we really really notice it.
"It leaves a €50 million hole, but it could raise as much as €30 million that we just don't have to spend anymore".
'Tax cut for everyone'
He said the best way to help people struggling is "through a public service, rather than just giving a tax cut to absolutely everyone.
"In practice, some people won't get the tax cut if you're renting or in social housing you won't see any impact of this in the main.
"And if you're in a house that's worth €4 or €5 million, you'll actually get a tax cut of thousands.
"So I think if you're going to try and help out households, this is a pretty bad way to do it".
'Very frustrating'
He also criticised his colleagues in the council chamber.
"If you ever have trouble sleeping go to a council meeting.
"But you'll see, at the start of it and at the end of it, you've councillors from all parties standing up saying 'We need more resources for this, we need to do this more'.
"And then midway throughout the night we all vote on a tax which could raise some of those resources, and we wind up just saying 'Nah we're grand'.
"I just find it very frustrating", he added.