Submitting your Local Property Tax Return

Non-residents

If you are non-resident and own a residential property in Ireland on 1 November 2021 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). For example, if you do not usually live in Ireland, even though you own a residential property here.

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 if for:

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

Next: 'W' Personal Public Service Numbers (PPSNs)