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 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.
As of 5th June 2013 in excess of 1.55m Local Property Tax Returns have been filed.
IMPORTANT! Although the deadline for filing your LPT Return has now passed, you can still file your Return before 1 July without incurring any interest or penalties. However, you will need to act immediately to avoid a possible mandatory deduction at source from your wages or occupational pension.
- If you have received a Property ID and PIN you can file your LPT Return as follows: Completing your LPT Return
- If you own a residential property and have not received your Property ID and PIN or do not have an Irish PPSN, you are still liable for the tax and you can still file your LPT Return as follows: Completing your LPT Return
- If you own a residential property in Ireland and are non-resident you can file your LPT Return as follows: Completing your LPT Return
If you have filed your LPT Return but not yet paid the tax or indicated your payment preference, you need to do so before 1 July 2013 by using your Property ID and PIN and logging on at: Login to LPT Online, where you will be given an option to indicate your payment preference. Alternatively you can pay by cash through one of three approved payment service providers: Payment Service Providers. Finally, you can call the LPT helpline at 1890 200 255 with any queries.
What will happen next?
- Later this month Revenue will begin writing to customers who have not met their LPT obligations.
- 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.
- Reminder letters will start issuing in June to customers who have not filed a Return, starting with those who are in employment or have an occupational pension. A sample of the letter is available: Sample Reminder Letter (PDF 36KB) .
- If a customer who is liable for LPT and has not yet filed his/her LPT Return, receives a reminder letter they should file their Return using their PIN and Property ID. If a customer does not file his or her LPT Return Revenue will instruct his/her employer or occupational pension provider to deduct the Revenue Estimate of LPT.
- If a customer receives a reminder letter and is not the liable person it is most important that he or she contacts the LPT helpline on 1890 200 255. In the absence of such contact Revenue will instruct his or her employer or occupational pension provider to deduct the Revenue Estimate of LPT.
- If a customer receives a reminder but has already filed a return for the property he or she should contact the LPT helpline. In the absence of such contact Revenue will instruct his or her employer or occupational pension provider to deduct the Revenue Estimate of LPT.
- Self-employed customers or companies who have not filed the relevant LPT Return(s) will not qualify for a Tax Clearance Certificate and may be liable for a late filing Income Tax/Corporation Tax surcharge.
Sample documentation that issued to property owners in March and April is available at: Completing your LPT Return
As LPT is a self-assessed tax, you are obliged to determine the market value of any residential property for which you are the liable person. The market value of your property on 1 May 2013 will form the basis of the calculation of the tax for 2013, 2014, 2015 and 2016 and will not be affected by any repairs or improvements made to your property, or any general increase in property prices, during this period.
An online interactive guide providing indicative property values is available on www.revenue.ie. This provides a guide to average market values of properties in a given locality and offers an indicative valuation band for properties depending on type, age and location. It does not provide market values for individual properties. The guidance is primarily based on the market value of properties sold since the year 2010 in the area, adjusted for average price movements in the interim. If a property is smaller or larger than the average for the area, is in a significantly poor state of repair or has exceptional or unique features, this will have to be factored into the assessment of the valuation band of the property.
This video demonstrates how to use Revenue's online valuation guidance and other information sources to assist you in valuing your property.
Other sources of information to assist in valuing your property are available. See: Valuing your property
On-line LPT calculator
When you have self assessed the current market value of your property and identified the valuation band you can use Revenue’s on-line calculator to determine the amount of LPT you have to pay in 2013.
Further information relating to LPT is available as follows:
Phone: 1890 200 255 (ROI only)*
+ 353 1 7023049 (From outside ROI)
By Post: LPT Branch, P.O. Box 1, Limerick
Aertel: Page 593
* Please note that the rates charged for the use of 1890 Lo-Call numbers may vary among different service providers. It is recommended that you only ring Lo-Call 1890 numbers using a landline as calls made using mobiles may be expensive.
Information is also available from the Citizens Information Service:
Phone: 0761 07 4000
In person by calling to a Citizens Information Service near you.
Local Property Tax Parliamentary Questions
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: 6 June 2013