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 applies in 2013. A full year charge applies in 2014.
Important information for customers:
- The filing deadline for 2014 has now passed.
- You should go on-line immediately to file your 2014 Payment Instruction. If you require assistance with filing on-line, or if you do not have your Property ID or PIN, please call the LPT helpline on 1890 200 255.
- Guidance on your obligations for 2014 is available at: What do I need to do for 2014?
- 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 return promptly when the query is resolved.
- Sale / transfer of ownership of a residential property after 1 May 2013:
- Information on your LPT obligations as a vendor/purchaser is available at: Sale/Transfer of ownership of residential property.
- Unpaid Household Charge:
From 1 July, any outstanding Household Charge liability (including late payment penalties) was increased to €200. This was included as part of the LPT liability for the property and will be collected by Revenue. Further information is available at: Payment of Household Charge arrears - Frequently Asked Questions.
- Customers who sent correspondence to the LPT Branch:
No further action is required. The LPT Branch are currently reviewing correspondence from customers and you will be contacted if any further information is required.
- For up-to-date FAQs on various LPT topics, please select the following link: FAQs.
IMPORTANT! Although the deadline for filing your LPT Return for 2013 has passed, you can still file your Return. Further information is available at: Completing your LPT Return. If you have filed your LPT Return for 2013 but not yet paid the tax or started to make phased payments you need to do so immediately. For information on payment methods see: Payment Options. You can call the LPT helpline at 1890 200 255 with any queries.
Where LPT Return(s) are not filed or the tax is not paid:
- Where a customer has not filed his or her LPT Return, Revenue will pursue collection of the Revenue Estimate of LPT as notified in the letter that accompanied the LPT Return. A range of collection options will be utilised by Revenue, including mandatory deduction at source from salary or occupational pension.
- In July Revenue began writing to customers who had not met their LPT obligations.Further information is available at: Reminder letters - Frequently Asked Questions
- If applying for Tax Clearance the outstanding LPT Return/ payment will be taken into account and the customer will not qualify for a Tax Clearance Certificate.
- Chargeable persons (generally self employed persons or companies) may incur a LPT generated Surcharge when filing their Income Tax, Corporation Tax or Capital Gains Tax Return. Further information is available at: LPT Surcharge.
Local Property Tax Parliamentary Questions
Local Property Tax Compliance Data
- 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: December 2013