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.
Payment of Local Property Tax for 2016
Guidance on your obligations for 2016 is available at: What do I need to do for 2016?
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 2013/2014/2015 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.