Self-Correction of LPT Return

Property owners may self-correct their LPT Return(s) in respect of the following:

  • Under-valuations and underpayments of LPT.
  • Exemption or deferral claimed incorrectly.
  • Over-valuations and overpayments of LPT.
  • Exemption or deferral not claimed (owner was entitled to an exemption/deferral).

Guidance on how to self-correct a Local Property Tax Return is available at: pdfLPT Return - Self-Correction Guidelines for Residential Property Owners (PDF, 2.8MB)

The online self-correction facility cannot be used to self-correct a valuation downwards. You should write to Local Property Tax Branch, Revenue Commissioners, PO Box 1, Limerick, clearly setting out the nature of the error or mistake, explaining how the overpayment arose and confirming the revised valuation band for your property. You are also required to provide the relevant supporting documentation. See page 2 of the: pdfLPT Return - Self-Correction Guidelines for Residential Property Owners (PDF, 2.8MB).

July 2014


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