Revenue estimate and filing a Local Property Tax (LPT) return

How do you complete your LPT return?

The easiest way to file your Return is online through myAccount or Revenue Online Service (ROS). You will need your Property ID and PIN provided by Revenue. You will also need your Personal Public Service Number (PPSN) or Tax Reference Number. After logging in to your LPT account the option to file a return is shown.

You must submit your return online if you:

  • own more than one residential property
  • are already obliged by law to make your tax returns online.

If you were the liable person in respect of a residential property on the liability date of 1 May 2013 you were responsible for:

  • filing the Form LPT1 return
  • paying the tax due for 2013.

If the property was exempt, or if you opted and qualified for a deferral, you must still file a return. To do this you must:

  1. decide the current market value of your property
  2. identify the valuation band and calculate the LPT due
  3. select your preferred payment option or check to see if you qualify for a deferral
  4. submit the completed return.

A guide to Local Property Tax through Irish Sign Language with subtitles:

 

What happens if you share ownership of a property?

If you are not the sole owner of the property, you should agree with the other owner who is:

  • to complete and submit the LPT return
  • to pay the LPT due.

If the LPT is not paid, Revenue can collect the amount due from any of the owners.

Please note that only one return is required per property.

If you qualify for an exemption or a deferral you still need to complete a Return.

You can view the exemptions available on the return and select one if it meets the criteria. See 'Exemptions' for further information.

To apply for a deferral a return must be already filed. See Deferrals for further guidance.

Your return is valid for the years 2013 to 2020, unless your circumstances change.

If you are required to file online and if you have no internet access, you can nominate another person to complete and submit the return on your behalf, for example, your son or daughter or family member.

Internet facilities are available in either:

If none of these options are suitable, you can call the LPT helpline.

Next: When do you file your LPT return?