Local Property Tax (LPT) liability

Properties that are not liable for LPT

For Local Property Tax (LPT) purposes, a residential property is a building or structure that is suitable for use as a dwelling.

Certain residential properties are not liable for LPT.

Properties unsuitable for use as dwellings

A property is not liable for LPT if, on 1 November of the preceding year, it was:

  • unsuitable for use as a dwelling
  • and
  • unoccupied as a dwelling.

You should consider the following criteria when determining if your property is unsuitable for use as a dwelling:

  • Is the property structurally sound?
  • Has any of the property collapsed?
  • Is the inside of the property exposed to the elements?
  • Does the property have a sound roof?
  • Does the property have sanitary facilities?
  • Does the property have a water supply?
  • Does the property have an electricity supply connected? 

A water supply or electricity supply that is turned off, or temporarily disconnected, does not mean that a property is considered unsuitable for use as a dwelling.

If you consider that your property is unsuitable for use as a dwelling, you are required to notify Revenue. You should confirm that, as at 1 November, your property is both:

  • unsuitable for use as a dwelling
  • and
  • unoccupied as a dwelling.

You should also provide supporting documentation which clearly shows that your property is unsuitable for use. For further information on supporting documentation, please see ‘Documentation’ below. 

Revenue will then determine if your property is liable for LPT and notify you of its determination. If you do not agree with Revenue’s determination, you can submit an appeal to the Tax Appeals Commission (TAC).

Note:

If your property becomes suitable for use as a dwelling, please see the page ‘Properties that become liable for LPT’.

Properties that have become unsuitable for use as a dwelling

If your property was previously liable for LPT, but has become unsuitable for use as a dwelling, you are required to notify Revenue. You should confirm that, as at 1 November, your property is both:

  • unsuitable for use as a dwelling
  • and
  • unoccupied as a dwelling. 

Your property will not be liable to LPT if, on 1 November of each year, it is:

  • unsuitable for use as a dwelling
  • and
  • unoccupied as a dwelling. 

For example, if your property is both unsuitable and unoccupied as a dwelling on 1 November 2022, it will not be liable for LPT in 2023.  

Documentation

You should provide relevant supporting documentation with your notification, for example:

  • engineers' reports
  • architects' reports
  • photographs. 

The documentation should clearly show that the property is not suitable for use as a dwelling.

For information on where to send your notification and documentation, please see the contact us section.

Mobile homes, vehicles and vessels

Mobile homes, vehicles and vessels (boats) are not liable for LPT. This includes structures that are not permanently attached to the ground.  

Diplomatic properties

Properties used for diplomatic purposes are not liable for LPT. This applies to:

  • the embassy building(s), or parts of such building(s), used for the purposes of the embassy
  • any ancillary land, and any buildings situated on such land, used for the purposes of the embassy
  • and
  • the residence of the ambassador, or of any other diplomat who is the head (or acting head), of an embassy.

The property is liable for LPT if it is not used for the purposes of a diplomatic mission.

Next: Properties that become liable for LPT