What do I need to do for 2014?
"Login to LPT On-line" to select your payment method for 2014
IMPORTANT! Payment of your 2014 LPT liability was due by 1 January 2014. If you have not already made arrangements to pay the tax in full or by phased payments throughout 2014, you should go on-line immediately to file your 2014 Payment Instruction in order to avoid interest charges. If you require assistance with filing on-line please call the LPT helpline on 1890 200 255.
If you do not have your Property ID or PIN you can Login to LPT On-line, provide your PPSN or Tax Reference number and submit a request for your Property ID/PIN. These details will be sent by post within 5 working days to the address on Revenue’s record for the PPSN/Tax Reference number supplied by you. Alternatively, you can call the LPT helpline on 1890 200 255 to obtain your Property ID/PIN.
Note: Any taxpayer who has submitted a genuine query (by email/letter/voicemail to the LPT helpline) regarding their 2014 obligations in advance of the filing date will be treated as having complied with their requirements on time, once they file their 2014 return promptly when the query is resolved.
Who is liable to pay LPT for 2014?
- If you were the liable person for the property on 1 November 2013 you have to pay LPT for 2014.
- Details of property valuation bands and the amount due for 2014 are available at: Confirming the amount of LPT due for 2014
- In October 2013, Revenue issued letters to most residential property owners (by post or to ROS inboxes) regarding 2014 LPT payment methods. Those who paid their 2013 LPT in one lump sum (i.e. by single debit authority, debit/credit card, cheque/postal order/cash) or by regular cash payments received a letter. Letters included a Property ID, PIN and confirmed the amount due for 2014. Letters to owners of multiple properties confirmed the total amount of LPT due for 2014 on all of their properties.
- Revenue did not write to owners who paid their 2013 LPT by phased payment method (direct debit or deduction at source from your salary, occupational pension or certain Government payments) or who opted to defer the full liability or claimed an exemption. These options automatically rolled over into 2014. These owners did not need to contact Revenue unless they wished to change to a different payment method for 2014.
- Owners were required to confirm their payment method to Revenue by filing their 2014 Payment Instruction for 2014 by the relevant deadline (which was 14 November 2013 for paper filers and 29 November 2013 for on-line filers). Payment of LPT for 2014 was due by 1 January 2014.
Important: No matter how you paid your LPT for 2013, you can choose from any of the available options to pay your 2014 liability. For example, if you paid in one lump sum for 2013 you can change to a phased payment method for 2014.
What are my payment options?
Revenue has provided many different ways to pay the tax. You could opt to:
- spread your payments evenly throughout 2014 (commencing in January), by way of monthly direct debit, or deduction from salary, pension or Government payment.
- make regular payments throughout 2014 (commencing in January) by cash/debit card through An Post; by cash and credit/debit card through Payzone outlets (depends on the individual outlet), by cash through Omnivend or by cash through PayPoint. These methods will incur transaction handling charges by service providers.
- pay in full by Single Debit Authority (like an electronic cheque) which will be debited by Revenue on 21 March 2014. On this date, the full amount of LPT due for 2014 will be deducted from your account.
- pay in full by cash/debit card through An Post; by cash and credit/debit card through Payzone outlets (depends on the individual outlet), by cash through Omnivend or by cash through PayPoint. If you chose this payment option, payment was due by 1 January 2014. These methods will incur transaction handling charges by service providers.
- pay by Debit/Credit Card. If you chose this payment option, payment was deducted at the time you completed the transaction on-line.
- pay by cheque or postal order. For further details please see How can I pay my 2014 LPT by Cheque/postal order?
Further information on payment methods is available at: Payment Options
Why are payments for 2014 made online by debit or credit card deducted immediately?
In line with data protection requirements and more specifically best practice in relation to data retention, Revenue does not retain credit/debit card details for longer than is absolutely necessary to process and validate the payment. In our letters issued to property owners in October 2013, we confirmed that payment by debit or credit card would be deducted at the date on which they completed the transaction on-line. We also highlighted this in our public communications campaign.
How do I choose and confirm my payment method on-line?
Step-by-step instructions on how to choose and confirm your payment method on-line are available for: Single property owners, and Multiple property owners. If you require assistance you should contact the LPT helpline on 1890 200 255.
I claimed a deferral of the tax in 2013. What action do I need to take?
If you deferred the full amount in 2013, no action is required.
Note: You must contact Revenue if your circumstances change, as it may impact on your qualification for deferral.
Do I have to re-value my property?
You do not have to re-value your property. The market value/valuation band declared on your LPT1 Return applies for the period 2013 to 2016. Any work carried out on a residential property under the Home Renovation Incentive announced in Budget 2014 by the Minister for Finance will not affect the amount of LPT payable for 2014, 2015 and 2016.
Deferring payment of LPT / Exemptions
If you think you may be entitled to defer your 2014 LPT liability, please refer to Deferring payment of LPT.
If you think you may be entitled to an exemption from LPT in 2014 please refer to Exemptions.
For further information please see the Frequently Asked Questions
Information is also available at: Aertel page 593, LPT Helpline 1890 200 255 and Citizens Information