Local Property Tax (LPT)

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Opening Hours for LPT Helpline

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.

Important information for customers: LPT payments due on 21 March 2014

The deadline for paying Local Property Tax and Household charge without interest or penalties has now passed.

If you are a residential property owner and you:

  • haven't paid the 2012 Household Charge; or
  • haven't filed and paid your 2013 and 2014 LPT; or
  • have undervalued your property; or
  • claimed an exemption you were not entitled to;

you had until 2 April 2014 to bring your LPT affairs (including the Household Charge) up to date and avoid interest or penalties.

If you have not availed of this opportunity:

  • Interest will be charged on outstanding LPT (including arrears of Household Charge) that is not paid by 2 April 2014 at the rate of@ 0.0219% per day from the date the tax was due (1 July 2013 for 2013 LPT and arrears of Household Charge and 1 January 2014 for 2014 LPT).
  • Interest will also apply where additional tax becomes payable in cases where a property was undervalued.
  • Mandatory deduction from wages and occupational pensions of unpaid Household Charge, including interest, will start in April for those who have not paid the €200 liability.
  • You will not qualify for a tax clearance certificate.
  • Revenue will select appropriate cases for debt collection/enforcement action, including referral to the Sheriff, in respect of LPT/Household Charge and for consideration of penalties.

Any property owner who has submitted a genuine query - whether by email, letter or voicemail to the helpline - in respect of their obligations before close of business on 2 April will be treated as having complied with their requirements on time. For this treatment to apply however, their affairs must be brought up to date promptly when the query is resolved.

What Should You Do?

Local Property Tax Parliamentary Questions

Local Property Tax Compliance Data

Legislation

This page was last updated: April 2014

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