Local Property Tax (LPT)
An annual self-assessed Local Property Tax (LPT) charged on the market value of all residential properties in the State came into effect with the passing of the Finance (Local Property Tax) Act 2012 . It is being administered by Revenue and a half-year charge applied in 2013. A full year charge applies in 2014.
31 March 2014 - Last chance to pay Local Property Tax and Household charge without interest or penalties.
Property owners have a final opportunity to bring their LPT and Household Charge affairs up to date before Revenue launches a nationwide compliance programme.
If you are a residential property owner and you:
- haven't paid the 2012 Household Charge; or
- haven't filed and paid your 2013 and 2014 LPT; or
- have undervalued your property; or
- claimed an exemption you were not entitled to;
you have until 31 March 2014 to bring your LPT affairs (including the Household Charge) up to date and avoid interest or penalties.
If you don't avail of this opportunity:
- Interest will be charged on outstanding LPT (including arrears of Household Charge) that is not paid by 31 March 2014 at the rate of@ 0.0219% per day from the date the tax was due (1 July 2013 for 2013 LPT and arrears of Household Charge and 1 January 2014 for 2014 LPT).
- Interest will also apply where additional tax becomes payable in cases where a property was undervalued.
- Mandatory deduction from wages and occupational pensions of unpaid Household Charge, including interest, will start in April for those who have not paid the €200 liability.
- You will not qualify for a tax clearance certificate.
- Revenue will select appropriate cases for debt collection/enforcement action, including referral to the Sheriff, in respect of LPT/Household Charge and for consideration of penalties.
What Should You Do?
- If you were the owner of a residential property on 1 May 2013 and you did not receive any correspondence from Revenue you are, under self-assessment rules, still liable to pay and file your LPT. Contact Revenue at 1890 200 255 and pay and file by 31 March 2014 to avoid interest and penalties.
- If you have not filed a return and not paid your 2013 and 2014 LPT you must pay
and file by 31 March 2014 to avoid interest and penalties. Guidance is
available at Completing your LPT Return for 2013
and What do I need to do for
Note: Any taxpayer who has submitted a genuine query (by email/letter/voicemail to the LPT helpline) regarding their 2014 obligations in advance of the filing date will be treated as having complied with their requirements on time, once they file their 2014 return promptly when the query is resolved. No further action from you is required. The LPT Branch are currently reviewing correspondence from customers and you will be contacted if any further information is required.
- If you undervalued your property Login to LPT On-line and self-correct your valuation and pay the additional liability by 31 March 2014 to avoid interest and penalties. Guidance is available at: LPT Return - Self-Correction without interest or penalty - Guidelines for Residential Property Owners
- Revenue is continuing to match data from the Household Charge register and will be adding further data to the LPT register over the next few weeks. If you have not paid your Household Charge you must do so by 31 March 2014 to avoid interest and penalties. You can login and pay using LPT On-line. Further guidance is available at: Payment of Household Charge arrears - Frequently Asked Questions.
- If you do not have your Property ID or PIN you can Login to LPT On-line, provide your PPSN or Tax Reference number and submit a request for your Property ID/PIN. These details will be sent by post within 5 working days to the address on Revenue's record for the PPSN/Tax Reference number supplied by you. Alternatively, you can call the LPT helpline on 1890 200 255 to obtain your Property ID/PIN.
- Further information is available at: 31 March 2014 - Last chance to pay LPT and Household charge without interest or penalties – FAQs or you can call the LPT helpline on 1890 200 255.
Local Property Tax Parliamentary Questions
Local Property Tax Compliance Data
- 2014: Local Property Tax Preliminary Compliance Data as at 18th February 2014 (PDF, 258KB)
- 2014: Local Property Tax Preliminary Compliance Data as at 7th November 2013 (PDF, 205KB)
- 2013: Local Property Tax Compliance Data as at 6th November 2013 (PDF, 115KB)
- 2013: Local Property Tax Preliminary Compliance Data as at 30th September 2013 (PDF, 245KB)
- 2013: Local Property Tax Preliminary Compliance Data as at 23rd July 2013 (PDF, 143KB)
Consolidation of 2012 and 2013 LPT Acts
This is a Revenue administrative consolidation of the Finance (Local Property Tax) Act 2012 and the Finance (Local Property Tax)(Amendment) Act 2013. The amendments have been integrated to give a seamless text.
- Finance (Local Property Tax) Act 2012 is available on the Houses of the Oireachtas website.
- Finance (Local Property Tax)(Amendment) Act 2013 introduced a number of amendments in relation to Local Property Tax. The Finance (Local Property Tax) (Amendment) Act 2013 will be available on the Houses of Oireachtas website shortly.
This page was last updated on: March 2014