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Submitting your Local Property Tax (LPT) return

Non-residents

If you are non-resident and own a residential property in Ireland, your property may be liable for Local Property Tax (LPT).

You need a Personal Public Service Number (PPSN) to submit your LPT return. If you do not have a PPSN, you can apply for one from the Department of Social Protection (DSP). 

When you receive your PPSN from the DSP, contact Revenue so that the PPSN can be activated as a Tax Reference Number for LPT purposes.

Once you have a PPSN, you can use it for:

  • managing your LPT obligations
  • Stamp Duty purposes, if you sell or transfer your property.

Published: 15 September 2025 Print this page

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