Paying your Local Property Tax (LPT)
Can you pay LPT from your salary or pension?
You can opt to pay your LPT by deduction at source (DAS) from your:
- occupational pension
- Department of Employment Affairs andSocial Protection (DEASP) scheme
- Department of Agriculture, Food and the Marine (DAFM) scheme
DAS is the easiest and most convenient way to pay your LPT. If you select this option before 25 November 2019, payment will be spread evenly over the period 1 January 2020 to 31 December 2020.
Salary or pension deductions
DAS from salary or occupational pension can be selected at any time during the year. You can also use the income source of your spouse or civil partner.
The amount of each instalment will depend on the number of salary or pension payments you are due to receive in this period. This payment method will automatically apply for the following years as long as you are still employed by the same employer or your pension is paid by the same pension provider.
This method of payment is not suitable for persons considering selling their property within the deduction year. Anyone considering selling should select an alternative payment method. If you are engaged in seasonal work or short term contracts you must select a different payment method.
To opt for deduction from your salary or occupational pension, you are required to provide your:
- employer's or pension provider's name
- employer's or pension provider's tax registration number. This number is on your P60 Form and may also be on your payslip or obtained from your employer. Please note 2018 is the final year for which you will receive a P60.
Your employer must report your LPT deductions to Revenue with your payroll deductions every time you are paid. You can now view your LPT deductions reported by your employer through the ‘Manage your tax’ link in myAccount.
Ceasing or changing employment
If you cease or change employment, your previous employer should confirm the amount of LPT deducted on your final payroll submission. If you commence new employment, Revenue will request that your new employer deduct the remaining LPT due for that year. If you notice that deductions have not commenced for your new employment, you must contact us.
If you have ceased employment and do not have new employment, you must select another payment method to pay the outstanding tax. You may do so by either logging on to LPT online or by contacting the LPT Branch.
Next: Can you pay LPT from government departments' payments?