Local Property Tax (LPT) liability
Properties that become liable for LPT
If your property was a residential property on 1 November 2025, it is liable for Local Property Tax (LPT) in 2026. This means that your property became liable for LPT for the first time in 2026 if:
- it was a newly-built residential property completed after 1 November 2024 and on, or before, 1 November 2025
- or
- it became occupied, or suitable for use as a dwelling, after 1 November 2024 and on, or before, 1 November 2025.
Newly built residential properties
If you purchased, or built, a new residential property after 1 November 2024 and on, or before 1 November 2025, it is liable for LPT in 2026 if, on 1 November 2025, it was:
- occupied
- or
- suitable for use as a dwelling.
Properties that have become suitable for use as a dwelling
Your property may not have been liable for LPT if it was unsuitable for use as a dwelling. For example, a partially collapsed property with no sanitary facilities is not suitable for use as a dwelling.
However, if such a property was renovated, and is now suitable for use as a dwelling, it is liable for LPT. The property is liable for LPT in 2026 if, on 1 November 2025, it was:
- occupied
- or
- suitable for use as a dwelling.
What you need to do
You need to:
Note
If you have not yet filed your LPT return and confirmed your payment arrangement, you should do so immediately.
You must register your property with Revenue if it has not already been registered for LPT or Stamp Duty. For further information, please see Register a property for Local Property Tax (LPT).
If your property has already been registered for LPT, you should access your Revenue property record.
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