Residential property owners, you should have already filed your Local Property Tax (LPT) return for the period 2026 to 2030. If you have not, please do so now.

Before submitting your return, you will need to determine the valuation band of your property as at 1 November 2025. Further information on how you can do that is set out below. You also need to make arrangements to pay the LPT charge for 2026.

There are several payment options available, and you can choose the one which suits you best:

• If you are paying in full, you should do so by Friday 9 January 2026.
• If you are paying through Annual Debit Instruction (ADI), your deduction will be taken on Friday 20 March 2026.
• If you opt to pay by monthly direct debit, payments start on Thursday 15 January and continue on the 15th day of every month.
• Deductions at source (from your salary, wages, occupational pension) and regular cash payments through a payment service provider commence in January.

LPT is a self-assessed tax and you are responsible for ensuring that the correct valuation band is submitted for your property. The valuation band submitted will determine your LPT charge, although you are not expected to calculate that charge. The LPT portal will automatically calculate this for you, based on the valuation band you submit.

The Revenue website provides guidance and support to assist property owners in selecting the appropriate valuation band for their property. 

	to access Revenue’s Property Valuation Guide tool.
	to access the LPT portal and submit your LPT return.

Revenue’s website provides further detailed information to assist property owners. This includes, among other things, information about the various payment options available.

Click on the links below for more information: