Residential property owners, you should have already filed your Local Property Tax (LPT) return for the period 2026 to 2030 by 12 November 2025. If you have not, please do so now.

Our records show that returns have not been filed for 370,000 properties across the country. This includes approximately 240,000 property owners who, despite not filing a return, are paying their 2026 LPT liability through a recurring payment method, such as:

• monthly direct debit
• or
• salary deduction.

We are aware that this is the first revaluation process to take place since 2021. Property owners who are paying their LPT by direct debit or salary deduction may not be aware that they must also file a return.

Note

As a residential property owner, you must file an LPT return as part of the revaluation process for the 2026 to 2030 valuation period. This is the case even if your property has remained in the same valuation band.

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.

We offer a range of flexible payment options. There is still time to put arrangements in place to pay your 2026 LPT liability over a reduced 10-month period by:

• monthly direct debit
• or
• salary deduction.

You also have the option of paying by a single annual deduction, which will be processed on Friday, 20 March 2026.

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: