Information on Local Property Tax (LPT) for 2022 to 2025
Valuing your property as at 1 November 2021
Your Local Property Tax (LPT) charge for 2022 to 2025 depended on the valuation of your property as at 1 November 2021. You were required to self-assess the value of your property and submit this valuation to Revenue on your LPT Return.
If you have not yet done so, you should do so immediately. For further information, please see Submitting your LPT Return.
You can value your property, as at 1 November 2021, by referring to the following information sources for guidance:
These information sources can be helpful, but there are always properties in an area that differ from the average. Your property may have certain unique features which you should consider when determining its value.
What you should include in your valuation
LPT for 2022 to 2025 is payable on any residential property and other lands associated with that property up to one acre. This includes any buildings or amenities on the property such as a:
- yard, garden or patio
- driveway or parking space
- garage, shed or greenhouse
- garden room or home office.
Land, farmyards and buildings used for farming, are not liable for LPT.
Documentation
You should keep a copy of any information sources and supporting documentation which you use to determine the market value of your property. Revenue may request this from you in the event of a review of your self-assessment of your property’s value.
Relief for properties adapted for persons with a disability
There is a relief available for LPT for properties adapted for persons with a disability. If your property has been adapted for occupation by a person with a disability, you may be eligible to reduce your property valuation.
For further information on eligibility criteria, please see Tax and Duty Manual Part 04-03.
For the 2022 to 2025 period, if you were eligible for this relief, you could reduce your valuation by €87,500. This usually meant that your property would fall into a lower valuation band, reducing your LPT charge. For information on how this relief applies for 2026 to 2030, please see Factors that may affect your valuation.
Next: Valuation bands and rates