Deferral of Local Property Tax payment

Hardship grounds

To claim a deferral on hardship grounds, you:

  • should have had a significant unexpected and unavoidable financial loss or expense in the particular year
  • and
  • as a result, are now unable to pay Local Property Tax (LPT) without causing excessive financial hardship.

If you meet these conditions you may be entitled to a full or partial deferral. This deferral category is not restricted to owner-occupiers. This means you can also claim this deferral for:

  • rental properties
  • or
  • other residential properties that you own.

This deferral must be approved by Revenue before it can take effect. Your claim will require full disclosure of your financial circumstances. You will also have to supply further information and supporting documentation.

Revenue will determine whether to grant a full or a partial deferral. This deferral, plus accrued interest, becomes due when the deferral arrangement ceases.

You will not be granted a deferral where expenses, although significant in amount, were not unexpected. Your personal circumstances will be taken into account. This includes other household members who have income and can contribute to the payment of household expenses, including LPT. Examples of this deferral are contained in the Guidelines for deferral or part deferral of LPT.

How to apply for this deferral category

To apply for this deferral category, you should complete the Form LPT2. You can submit the completed LPT2 form to Revenue online through MyEnquiries via myAccount or Revenue Online Service (ROS).

Alternatively, you can send your completed LPT2 paper form to:

LPT Branch
PO Box 100
Co. Clare.

Your submission should include:

  • additional information on the loss or expense incurred
  • and
  • details of household income from all sources.

Revenue may request further information and documentation from you in order to assess your claim for deferral.

If you require assistance, you can contact the LPT Branch.