Submitting your Local Property Tax (LPT) Return
You will find information in this section on how to submit your LPT Return.
Your LPT Return is the form you use to declare the valuation band of your property to Revenue. Your LPT charge for the years 2022 to 2025 is based on the valuation band you submit in your LPT Return.
If your property was liable for LPT in 2023, you should have already submitted your LPT Return for the 2022 to 2025 period. If you have not yet done so, you should do so immediately.
If you have submitted this return, you do not need to submit an LPT Return for 2024.
Properties that have become liable
Your property will become liable for LPT in 2024 if:
- it is a newly built residential property completed after 1 November 2022 and on, or before, 1 November 2023
- it has become occupied, or suitable for use as a dwelling, after 1 November 2022 and on, or before, 1 November 2023.
If your property has become liable for LPT, you need to submit your LPT Return on, or before, 1 December 2023. Before submitting your LPT Return, you will need to value your property.
You need to register your property with Revenue if it has not previously been registered for LPT or Stamp Duty. For further information, please see Register a property for Local Property Tax (LPT).
Your property is not liable for LPT in 2024 if:
- it is under construction as at 1 November 2023
- is not occupied, or suitable for use as a dwelling, as at 1 November 2023.
For further information regarding whether or not your property is liable for LPT, please see Liability for LPT.
You might still need to submit an LPT Return for your property for the years 2013 to 2021. For further information, please see Submitting your LPT Return for 2013 to 2021.
Next: Submitting your LPT Return online