Properties that are liable for Local Property Tax (LPT)

Overview

Your property is liable for Local Property Tax (LPT) for the valuation period from 2022 to 2025 if it is a relevant residential property on the valuation date of 1 November 2021.

Your property may not have been liable for LPT for the previous valuation period from 2013 to 2021, for example, if your house was built after 2013. However, your property will become liable for LPT for the next valuation period from 2022 to 2025, if it is a residential property on 1 November 2021.

If your property is not a residential property on 1 November 2021, then it will not be liable for LPT for the full year 2022. However, your property may become liable for LPT in later years. A property becomes liable for LPT for a full year if it is a residential property on 1 November of the preceding year. For example, a property will become liable for LPT from 2023 onwards if it is a residential property on the liability date of 1 November 2022. The valuation date will continue to be 1 November 2021 for properties becoming liable for LPT for the years 2023, 2024 and 2025.

The owner or liable person for a residential property on 1 November of any given year is liable for LPT for the following year. This means that you are still liable for LPT for 2022 even if you sell the property after 1 November 2021. For more information on who is considered liable for LPT, please see Who is liable for Local Property Tax.

Your Revenue property record

Revenue has assigned a unique Property ID to every residential property for LPT purposes. Every person liable for LPT on any residential property has also been assigned a PIN. The Property ID and PIN are provided to you on all LPT correspondence from Revenue which you should store carefully.

To access your property record, you can use your existing login details for myAccount or Revenue Online Service (ROS). Alternatively, you can log in directly to the LPT online service. You will need your Property ID and PIN to log in, along with your Personal Public Service Number (PPSN) or Tax Reference Number. 

If you do not have your Property ID and PIN, you can request that they be sent to you through the LPT online service. You will just need to enter your PPSN or Tax Reference Number to submit the request. Your Property ID and PIN number will be posted to you at the address on file for the PPSN or Tax Reference Number you provide. If you have changed address recently, you should notify Revenue.

Next: Residential properties that are liable for LPT