What do I need to do for 2017?
If you do not have your Property ID or PIN you can apply on-line to have your Property ID and PIN reissued to you. If you cannot apply online you should call the helpline on 1890 200 255 (ROI only) or +353 1 7023049 (From outside ROI)
The deadline for paying your 2017 LPT charge in full is 11th January 2017.
If you paid your LPT for 2016 by lump sum or cash payment and have not yet made arrangements to pay the 2017 charge, you need to do so as soon as possible. See "Who received a letter from Revenue?" below for further advice on what you need to do for 2017.
Revenue is writing to those who paid their 2016 LPT by deduction at source or by direct debit if there is a local authority rate change for 2017. These payment methods will automatically roll over into 2017 so no action is required. See "Who will not receive a letter from Revenue?" below for further details.
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 or contact the LPT helpline. A dedicated team will be available to handle these cases.
Who is liable to pay LPT for 2017?
If you are the liable person for the residential property on 1 November 2016 you have to pay LPT for 2017. If you (as an owner) sell your residential property after 1 November 2016 you will be liable to pay LPT on the property for 2017, even if it is sold before the end of 2016.
How much is due for 2017?
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 your property for 2017. Some local authorities have adjustedthe LPT rate for 2017. The LPT charge for 2017 on properties located within the local authority’s administrative area has been automatically adjusted to take account of the change notified by the local authority to Revenue.
You can confirm how much LPT is due for 2017 on your property by accessing your LPT record online using your PPSN, Property ID and PIN.
Details of property valuation bands and the amount due for 2017 are available at: Confirming the amount of LPT due for 2017. The table includes the amount due when reductions in the LPT rate are taken into account.
Who received a letter from Revenue?
You will have received a letter from Revenue (by post or to your ROS inbox) if you paid your 2016 LPT in one lump sum (that is, by single debit authority, debit card, credit card, cash, cheque or postal order) or if you made regular payments by cash. The letter includes your Property ID and PIN and confirms the amount due for 2017. If you own more than one property the letter confirms the total amount of LPT due for 2017 on all of your properties.
The letter also confirms whether your local authority varied the LPT rate for 2017. Further details are available at: Adjustments to your LPT Record by Revenue.
What you need to do if you received a letter from Revenue:
- If you wish to avail of a phased payment option such as Direct Debit, Deduction at Source or regular cash payments through a Payment Service Provider, you should confirm your payment method by 25 November 2016. This allows enough time to have your preference in place for the start of the year. If you have missed this deadline you need to confirm your new phased payment method as soon as possible.
- If you prefer to pay in full with a single payment by cash, cheque, postal order, credit card or debit card, you can do so anytime that suits you but you must pay by 5pm on 11 January 2017 at the latest.
- If you agree to pay in full by Annual Debit Instruction or a Single Debit Authority by 11 January 2017, Revenue will not debit your account until 21 March 2017 unless you indicate an earlier date.
The simplest way to confirm your payment method is by accessing your LPT record 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 please use the myAccount option or contact the LPT helpline at 1890 200 255 (ROI only) or +353 1 7023049 (From outside ROI).
Options for paying your 2017 LPT
No matter how you paid your 2016 LPT, you can select a different payment method for 2017. You can choose to pay in full, in a single payment or spread your payments over 2017:
- Deduction at source from salary or occupational pension, or from certain payments received from the Department of Social Protection or the Department of Agriculture, Food and the Marine.
- Monthly direct debit from a current account in a bank or certain credit unions.
- Making regular cash payments throughout 2017 or making a single cash payment through a payment service provider (An Post, Omnivend, Payzone or PayPoint).
- Paying in full by Single Debit Authority (like an electronic cheque) which will be debited by Revenue on 21 March 2017.
- Paying in full by Debit Card or Credit Card. Your payment will be deducted on the day you complete the transaction online.
- Paying in full by cheque which will be processed as soon as Revenue receives it.
The due date for paying your 2017 LPT depends on the payment method you select:
- 5pm on 11 January 2017: Latest date for paying in full by cash, cheque, postal order, credit card or debit card.
- January 2017: Phased payments by deduction at source and regular cash payments through a payment service provider to start in January.
- 15 January 2017: Monthly direct debit payments start and continue on 15th each month thereafter.
- 21 March 2017: Annual Debit Instruction or a Single Debit Authority payment deducted.
Who will not receive a letter from Revenue?
Revenue will not be writing to you if you paid your 2015 LPT by phased payment method (that is, deduction at source from salary/occupational pension or from certain Government payments or direct debit) where the was no rate change by the local authority from last year or deferred the full charge or if you claimed an exemption. Your current payment method, exemption or deferral will automatically apply for 2017 so there is no need to contact Revenue.
If your local authority varied the basic LPT rate for 2017, you do not need to take any action. Revenue automatically adjusted the amount of LPT due for 2017 on your property and will confirm the revised amount to the relevant organisation (that is, your employer, Department of Social Protection, Department of Agriculture, Food and the Marine or your financial institution).
If you wish to change your payment method for 2017, you can access your LPT record online and confirm the new payment method by 25 November 2016 (if you wish to select an alternative phased payment method) or by 5pm on 11 January 2017 (if you wish to pay the tax in full, in a single payment). If you require assistance, please contact the LPT helpline on 1890 200 255(ROI only) or +353 1 7023049 (From outside ROI).
‘Relief for adapted properties for Disabled / Incapacitated Individuals from 2017’
Section 15 A of the LPT Act provides for a relief for properties that have been adapted to make them more suitable for occupation by a person with a disability providing the adaptation has increased the value of the property.
In order to qualify for the ‘Section 15A’ relief for the years 2013 to 2016 it was necessary that the value of an adapted property increased to the extent that it moved into a higher LPT valuation band. As the LPT valuation bands increase in increments of €50,000 (after band 1) the cost of the adaption in some cases was not sufficient to move a property to the next band and as a consequence no relief was available.
The conditions for the ‘Section 15A’ relief will be relaxed from 2017 onwards. The Finance (Local Property Tax) (Amendment) Act 2015 states that the new criteria for the relief will come into effect on the liability date of 1 November 2016 (for the year 2017) and for each subsequent liability date. With effect from 2017 an annual reduction equivalent to 1 Band (€90 maximum/minimum €76) is applicable where the adaptation results in an increase in the valuation of the property. The amount of the liability for 1 band can vary from €76 to €90 depending on the LPT liability rate applied by the local authority within which a property is located.
Full details of the relief are available at Item 2 of the Guidelines On Local Property Tax Relief For Disabled/Incapacitated Individuals (PDF, 114KB).
The application form for the relief (from 2017) is the LPT 6A - Application For Reduction In Chargeable Value For Years 2017, 2018 And 2019 (PDF, 187KB).
To qualify for the relief, you must submit the application form (LPT6A) and must provide a letter from your doctor confirming your disability and that the adaptation work was necessary to make it suitable for occupation. You must also provide evidence that your property was adapted due to your disability and that the value of the property has increased as a result of the adaptation.
I claimed a deferral of the tax in 2013. What action do I need to take?
If you deferred the full amount in 2013, 2014, 2015 or 2016 no action is required. If you deferred 50% of your LPT liability in 2013, 2014, 2015 or 2016, you need to select the partial deferral option for 2017 and a payment method for the remaining 50% of your 2017 liability.
Note: You must contact Revenue if your circumstances change, as it may impact on your qualification for deferral.
What should I do if I qualify for a deferral for 2017?
If you think you may be entitled to defer your 2017 LPT liability, please refer to Deferring payment of LPT for guidance. If you qualify, you can claim the deferral by accessing your LPT record on-line.