Submitting your Local Property Tax (LPT) return

Revenue estimate of your LPT liability

Revenue estimates the Local Property Tax (LPT) liability for your property. When you submit your LPT return, the LPT liability you indicate replaces the estimated amount. 

Your LPT liability is based on the valuation band you assign to your property.

This means if you pay the estimated LPT liability, it may not satisfy your full liability amount. You must submit an LPT return for your property to assign the correct valuation band. 

If you do not submit your LPT return Revenue will:

  • pursue the estimated LPT liability amount using the available collection and enforcement options
  • and
  • continue to seek submission of your LPT return and confirmation from you of the value of your property.

Liable persons who fail to submit their LPT returns may be subject to a penalty of up to €3,000.

Next: Owners of multiple properties