Information on Local Property Tax (LPT) for 2013 to 2021
Valuing your property as at 1 May 2013
Your Local Property Tax (LPT) charge for 2013 to 2021 depends on the valuation of your property as at 1 May 2013. You were required to self-assess the value of your property and submit this valuation to Revenue on an 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 May 2013, by referring to the following information sources for guidance:
Revenue’s Property valuation guidance for 1 May 2013 provides an indicative valuation band for properties depending on type, age and location. It does not apply for properties with a market value greater than €1 million.
The guidance is helpful, but there are always properties in an area that differ from the average. Your property may have certain unique features that you should consider when determining its value.
The valuation band for properties in your area indicated by the guidance may not reflect the value of your property as at 1 May 2013. If this is the case, you should make your own assessment using the other information sources listed above.
What you should include in your valuation
LPT for 2013 to 2021 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.
You should keep a copy of any information sources and supporting documentation that 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 was a relief available for LPT for properties adapted for persons with a disability. For information on how this relief applied for 2013 to 2021, please see Guidelines on LPT relief for disabled and incapacitated individuals.
For information on how this relief applies for 2022 to 2025, please see the Factors that may affect your valuation.
Next: LPT exemptions for 2013 to 2021