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 with the passing of the pdfFinance (Local Property Tax) Act 2012 External link. It is being administered by Revenue and a half-year charge applied in 2013. A full year charge applies in 2014.

Extension of Reliefs for certain Disabled / Incapacitated Individuals
Revenue has prepared guidelines on the recent changes to the rules governing the qualification for these reliefs. The guidelines describe how a residential property qualifies for the reduction in market value or the exemption under the new arrangements, and how to make an application to Revenue.
For further information please 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 have issued to property owners who have not met their LPT obligations for 2013/2014 or who have not paid their €200 Household Charge. Further information is available at: Reminder Letters.

Where no response is received, a range of collection/enforcement options are being utilised by Revenue to collect the outstanding LPT/Household Charge arrears, including enforced collection from a property owner’s wages or occupational pension, referral of the debt to a Sheriff or Solicitor for collection, or the debt may be the subject of Attachment orders. Other possible consequences of continued non-compliance include the withholding of Tax Clearance Certification, surcharges on Income Tax, Corporation Tax and Capital Gains Tax returns and withholding/offset of any other tax refunds.

Local Property Tax Parliamentary Questions

Local Property Tax Compliance Data

Legislation

This page was last updated: July 2014

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