Information on Local Property Tax (LPT) for 2022 to 2025
LPT deferrals for 2022 to 2025
You can defer the payment of your Local Property Tax (LPT) if you meet certain conditions.
A deferral is not an exemption. If you are deferring the payment of LPT, the deferred LPT becomes payable at a later date. Interest accrues on the unpaid amount until it is paid.
Interest rate
The deferral interest rate for 2013 to 2021 is 4%. From 1 January 2022, this rate of interest has been reduced to 3% per year. However, this does not affect the amount of interest accruing up to 31 December 2021, at the rate of 4%.
Deferral categories
There are five deferral categories available for deferral of LPT:
- Income threshold.
- Mortgage adjusted income threshold.
- Personal representatives of a deceased liable person.
- Personal insolvency.
- Hardship grounds.
Qualifying conditions
Income threshold category
The income thresholds which applied for the years 2022 to 2025 increased for the years 2026 to 2030. Information on the new income thresholds and qualifying conditions that apply to the other deferral categories can be found in Deferral of Local Property Tax (LPT) payment.
Income thresholds for 2022 to 2025
Income thresholds for claiming either a full or partial deferral for 2022 to 2025
| Liable person (owner-occupiers only) |
To qualify for a full deferral gross income must not exceed |
To qualify for a partial (50%) deferral gross income must not exceed |
| Single or widow(er), no mortgage |
€18,000 |
€30,000 |
| Couple, no mortgage |
€30,000 |
€42,000 |
| Single or widow(er), with mortgage |
€18,000 + 80% of gross mortgage interest payments |
€30,000 + 80% of gross mortgage interest payments |
| Couple, with mortgage |
€30,000 + 80% of gross mortgage interest payments |
€42,000 + 80% of gross mortgage interest payments |
Note
The increased threshold for mortgage interest payments is being phased out. This deferral category is only available for mortgages taken out before 1 November 2020.
For information on how to apply for a deferral, please see Deferral of Local Property Tax (LPT) payment.
Next: Correct your LPT Return for 2022 to 2025