Calculating your liability

The amount of LPT due for 2017 depends on the value declared for the property on 1 May 2013 and the LPT rate applying to the property for 2017. Property values are organised into valuation bands. The tax liability is calculated by applying the tax rate to the mid-point of the band. The rate of LPT is 0.18% for properties up to a market value of €1m. Residential properties valued over €1m are assessed at the actual value at 0.18% on the first €1m in value and 0.25% on the portion of the value above €1m (no banding applies).

Some local authorities have adjusted the LPT rate for 2017 by up to 15% (a list of these is provided at the end of this page). This will affect the amount of LPT you have to pay for next year as outlined in the following table. Some local authorities who adjusted the rate for 2016 have made further adjustments to the rate for 2017. For ease of comparison the tables below show the local authorities who made rate changes for 2016 and 2017.

This year is similar to last year because 5 local authorities have reduced their LPT rate resulting in 5 different LPT rates. The reductions range from 3% to 15%. 9 local authorities have increased their rate compared to last year; Clare County Council, Cork City Council, Cork County Council, Galway County Council, Kildare County Council, Limerick City and County Council, Louth County Council, Monaghan County Council and Wexford County Council. Revenue will make the changes automatically. Because county boundaries and postal addresses are not always aligned, there will be cases where the LPT rate is incorrect. If the local authority assigned to a property needs to be changed, owners can let us know online or contact the LPT helpline. A dedicated team will be available to handle these cases.

You can use Revenue’s on-line LPT calculator to determine the amount of LPT you have to pay: on-line LPT calculator

Local Property Tax Charge for 2017
Local Authority reduced LPT Rate by
Valuation band
number
Valuation
band
Standard
Rate
Up 10%

Up 5%

Down 3%

Down 5%

Down 7.5%

Down 10%

Down 15%

01 0 to 100,000 90 99 94 87 85 83 81 76
02 100,001 to 150,000 225 247 236 218 213 208 202 191
03 150,001 to 200,000 315 346 330 305 299 291 283 267
04 200,001 to 250,000 405 445 425 392 384 374 364 344
05 250,001 to 300,000 495 544 519 480 470 457 445 420
06 300,001 to 350,000 585 643 614 567 555 541 526 497
07 350,001 to 400,000 675 742 708 654 641 624 607 573
08 400,001 to 450,000 765 841 803 742 726 707 688 650
09 450,001 to 500,000 855 940 897 829 812 790 769 726
10 500,001 to 550,000 945 1,039 992 916 897 874 850 803
11 550,001 to 600,000 1,035 1,138 1,086 1,003 983 957 931 879
12 600,001 to 650,000 1,125 1,237 1,181 1,091 1,068 1,040 1,012 956
13 650,001 to 700,000 1,215 1,336 1,275 1,178 1,154 1,123 1,093 1,032
14 700,001 to 750,000 1,305 1,435 1,370 1,265 1,239 1,207 1,174 1,109
15 750,001 to 800,000 1,395 1,534 1,464 1,353 1,325 1,290 1,255 1,185
16 800,001 to 850,000 1,485 1,633 1,559 1,440 1,410 1,373 1,336 1,262
17 850,001 to 900,000 1,575 1,732 1,653 1,527 1,496 1,456 1,417 1,338
18 900,001 to 950,000 1,665 1,831 1,748 1,615 1,581 1,540 1,498 1,415
19 950,001 to 1,000,000 1,755 1,930 1,842 1,702 1,667 1,623 1,579 1,491
Property valued at €1.2m 2,300 2,530 2,415 2,231 2,185 2,127 2,070 1,955
Property valued at €1.5m 3,050 3,355 3,202 2,958 2,897 2,821 2,745 2,592
Local authorities who reduced the LPT rate for 2017 *
LPT Rate reduced by Local Authority
3% Longford County Council
15% Dublin City Council
D/L Rathdown County Council
Fingal County Council
South Dublin County Council

* Note:There are currently 23 local authorities who did not vary the LPT rate for 2017.

Local authorities who increased the LPT rate for 2017
LPT Rate increased by Local Authority
5% Wexford County Council
10% Galway County Council
Limerick City
and County Council
Local authorities who reduced the LPT rate for 2016*
LPT Rate reduced by Local Authority
1.5% Louth County Council
3% Longford County Council
5% Cork County Council
7.5% Kildare County Council
Monaghan County Council
10% Cork City Council
15% Clare County Council
Dublin City Council
D/L Rathdown County Council
Fingal County Council
South Dublin County Council

*Note:The other 20 local authorities did not vary the LPT rate for 2016.

October 2016

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