Submitting your Local Property Tax (LPT) Return
How to correct your LPT Return
How to correct a property under-valuation
If you undervalued your property on your LPT Return, you can revise valuation upwards. You can do this through the 'Correct Return' service using myAccount, Revenue Online Service (ROS) or the LPT online service. Your revised valuation should reflect the market value of your property as at 1 November 2021.
If you revise your property valuation upwards, your revised valuation will apply to all years in the valuation period. Any additional LPT charge due is payable by you immediately and will be subject to interest.
Note:
You do not need to revise your valuation if you think your property has increased in value since 1 November 2021. Your LPT charge is based on your valuation of your property as at 1 November 2021. Your valuation of your property on this date determines your LPT charge for each year to 2025
How to correct a property over-valuation
If you determine that you have previously overvalued your property, you should contact us. Your revised valuation should reflect the market value of your property as at 1 November 2021. You should include the following information in your request to Revenue to amend your property valuation:
- how the original over-valuation arose
- confirmation of the revised valuation band that you have self-assessed
- documents to support the revised valuation band, to include at least one of the following:
You may also provide photographs of the property which clearly indicate the features that influence a lower valuation.
How to amend an incorrectly claimed exemption or payment deferral
If you claimed an LPT exemption or payment deferral to which you are not correctly entitled, you can correct your LPT Return. You can do this through the online 'Correct Return' service in myAccount, ROS or the LPT online service. Any additional LPT charge due will be subject to interest.
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