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 in 2013 and is being administered by Revenue.
The 2015 LPT payment deadline has now passed
If you paid your LPT for 2014 by lump sum or cash payment and have not yet made arrangements to pay the 2015 charge, you need to do so as soon as possible. See "Who received a letter from Revenue?" for further advice on what you need to do for 2015.
Note: If you submitted a request online for your Property ID and PIN before the payment deadline of 4pm on 9 January, Revenue will deem you as having complied with your requirements on time once you act promptly when you receive your Property ID and PIN in the post.
You don’t need to do anything if you paid your 2014 LPT by phased payment method (that is, by direct debit or deduction at source from salary/occupational pension or from certain Government payments) or deferred the full charge or if you claimed an exemption. Your current payment method/exemption will automatically apply for 2015. There is no need to contact Revenue, unless you wish to change your payment method for 2015.
Guidance on your obligations for 2015 is available at: What do I need to do for 2015?
Extension of Reliefs for certain Disabled / Incapacitated Individuals
For information on these changes and how to confirm whether you qualify for the reduction in market value or the exemption under the new arrangements see: Extension of Reliefs for certain Disabled / Incapacitated Individuals.
Customers with outstanding LPT issues / Household Charge Arrears
As part of Revenue’s compliance campaign, reminder letters issued to property owners who had not met their LPT obligations for 2013/2014 or who had not paid their €200 Household Charge. Further information is available at: Failure to meet LPT Obligations.
Local Property Tax Parliamentary Questions
Local Property Tax (LPT) - Compliance Statistics
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.