LPT Key Dates

  • 1 November 2013: Liability (ownership) date for 2014
  • 14 November 2013: Extended due date for submitting Payment Instruction in paper.
  • 29 November 2013 ( 5pm): Extended due date for submitting Payment Instruction on-line.
  • 1 January 2014: Due date for payment of the 2014 liability. Full payment due if making a single payment through a Payment Service Provider.
  • 1 January 2014 onwards: Phased payments by Deduction at Source and cash payments through a Payment Service Provider to start in January.
  • 15 January 2014: Monthly Direct Debit payments commence and continue on 15th each month thereafter.
  • 21 March 2014: Single Debit Authority payment deducted.

Notes:

  • If you choose to pay now by Debit/Credit Card, it will be deducted immediately. This is the nature of the banking and credit card systems.
  • If you wish to pay by cheque or postal order, please see How can I pay my 2014 LPT by Cheque/postal order? to confirm when you can send your cheque/postal order to Revenue.

2013

  • 1 May 2013: Property Valuation and Property Ownership date.
  • 7 May 2013: Due date for filing paper LPT returns.
  • 28 May 2013: Due date for filing LPT returns electronically.
  • 1 July 2013 onwards: Commencement of deduction at source from Salary / Occupational Pension or certain payments from the Department of Social Protection and Department of Agriculture, Food and the Marine.
  • 1 July 2013 onwards: Commencement of cash payments through certain payment service providers.
  • 1 July 2013: If paying your LPT in full by cash, payment must be made by 1 July 2013.
  • 15 July 2013 onwards: Commencement of direct debits.
  • 21 July 2013: Single Debit Authority Payment deducted.

This page was last updated: November 2013


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