Local Property Tax (LPT) liability
Properties that become liable for LPT
If your property is a residential property on 1 November 2026, it is liable for Local Property Tax (LPT) in 2027. This means that your property becomes liable for LPT for the first time in 2027 if:
- it is a newly-built residential property completed after 1 November 2025 and on, or before, 1 November 2026
- or
- it became occupied, or suitable for use as a dwelling, after 1 November 2025 and on, or before, 1 November 2026.
Newly built residential properties
If you purchased, or built, a new residential property after 1 November 2025 and on, or before 1 November 2026, it is liable for LPT in 2027 if, on 1 November 2026, it is:
- 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 2027 if, on 1 November 2026, it is:
- occupied
- or
- suitable for use as a dwelling.
What you need to do
You need to:
- Determine the value of your newly liable property as at 1 November 2025. You must assess the value that would have applied to your property, as if it had existed in its completed state on 1 November 2025.
- Submit your valuation as part of your LPT Return by 2 December 2026.
- Make arrangements to pay your LPT charge for 2027.
Note
Revenue provides detailed guidance on determininig the value of your newly liable property. For further information, please see 'Valuing your property'.
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 to complete the above steps.
Next: Properties that are not liable for LPT