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Home   Property   Local property tax

Local Property Tax (LPT)

LPT is a self-assessed tax charged on the market value of residential properties in the State. Liable persons must pay their LPT liabilities on an annual basis.

Popular topics

  • Webchat service for certain LPT topics
  • Webchat service for certain LPT topics
  • LPT – What to do in 2021
  • Is your property liable for Local Property Tax (LPT)?
  • Who is liable for LPT and, or Household Charge?
  • Paying your Local Property Tax (LPT)
  • Revenue estimate and filing a Local Property Tax (LPT) return
  • Valuing your property
  • Exemptions
    • How to claim an exemption
    • New or unused property purchased from a builder or developer.
    • Builders or developers with properties built but unsold
    • Properties listed for exemption due to location in unfinished housing estates
    • Properties certified as having pyritic damage
    • Properties used by a charity or a public body providing special needs accommodation
    • Registered nursing homes
    • Properties unoccupied for an extended period due to illness of the owner
    • Properties bought or adapted or built for use by incapacitated persons
    • Mobile homes, vehicles or vessels
    • Properties fully subject to commercial rates
    • Diplomatic properties
    • Properties owned by charities for recreational services
    • Property purchased as a home in 2013
  • Selling, buying or transferring a property
  • Deferral of payment
  • What happens if you do not comply?
  • Employers, Local Authorities, LPT Agents, Statistics
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