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Submitting your Local Property Tax (LPT) Return

  1. Overview
  2. Submitting your LPT Return online
  3. Revenue estimate of your LPT liability
  4. Owners of multiple properties
  5. Claiming an LPT exemption or deferral of payment
  6. How to correct your LPT Return
  7. Non-residents

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 us 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: 02 October 2022 Print this page

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