Local Property Tax (LPT)

Login to LPT/Household Charge arrears online

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.

What do I need to do for 2015?

You need to confirm your payment method for 2015 if you paid your 2014 LPT in one lump sum (that is, by single debit authority, debit card, credit card, cash, cheque or postal order) or if you made regular payments by cash. See "Who received a letter from Revenue?" for further details.If you wish to pay in one lump sum payment is due on or before 7 January 2015. If you agree to pay in full by Single Debit Authority by 7 January 2015, Revenue will not debit your account until 21 March 2015.

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 Compliance Data

Legislation

December 2014

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