## LPT valuation bands, rates and Local Adjustment Factor

### Valuation bands and rates

Local Property Tax (LPT) is charged according to the valuation band that applies to a property. Each band has a corresponding basic rate of LPT for the valuation period 2022 to 2025.

The table below shows the rate that applies to each of the 19 bands for properties valued up to €1.75 million.

 Valuation band number Valuation band € LPT charge basic rate € 1 0 – 200,000 90 2 200,001 – 262,500 225 3 262,501 – 350,000 315 4 350,001 – 437,500 405 5 437,501 – 525,000 495 6 525,001 – 612,500 585 7 612,501 – 700,000 675 8 700,001 – 787,500 765 9 787,501 – 875,000 855 10 875,001 – 962,500 945 11 962,501 – 1,050,000 1,035 12 1,050,001 – 1,137,500 1,189 13 1,137,501 – 1,225,000 1,408 14 1,225,001 – 1,312,500 1,627 15 1,312,501 – 1,400,000 1,846 16 1,400,001 – 1,487,500 2,064 17 1,487,501 – 1,575,000 2,283 18 1,575,001 – 1,662,500 2,502 19 1,662,501 – 1,750,000 2,721

The LPT charge for properties with a market value greater than €1.75 million is calculated from the valuation of the property rather than from a valuation band. The LPT charge for these properties is calculated as the sum of:

• 0.1029% of the first €1.05 million of declared market value of the property
• 0.25% of the portion of the declared market value between €1.05 million and €1.75 million
• and
• 0.3% of the portion of the declared market value above €1.75 million.

### Local Adjustment Factors for 2022

Each Local Authority can increase or decrease the LPT rate by up to 15% from the basic rate each year. This means that your LPT charge for your property’s valuation band may be different to the LPT charge basic rate. This is known as the Local Adjustment Factor.

You can refer to the Local Adjustment Factor for each Local Authority for 2022 in the table below.

Alternatively, you can use Revenue’s online LPT calculator to calculate your LPT charge for 2022.

 Local Authority 2022: Percentage Reduction on Base Rate 2022: Percentage Increase on Base Rate Carlow County Council Nil 5% Cavan County Council Nil 15% Clare County Council Nil 15% Cork City Council Nil 9% Cork County Council Nil 7.5% Dún Laoghaire Rathdown County Council 15% Nil Donegal County Council Nil 15% Dublin City Council 15% Nil Fingal County Council 10% Nil Galway City Council Nil Nil Galway County Council Nil Nil Kerry County Council Nil 7.5% Kildare County Council Nil 10% Kilkenny County Council Nil 15% Laois County Council Nil 10% Leitrim County Council Nil 15% Limerick City & County Council Nil 15% Longford County Council Nil 15% Louth County Council Nil Nil Mayo County Council Nil 10% Meath County Council Nil Nil Monaghan County Council Nil 15% Offaly County Council Nil 15% Roscommon County Council Nil 15% Sligo County Council Nil 15% South Dublin County Council 15% Nil Tipperary County Council Nil 10% Waterford City & County Council Nil 10% Westmeath County Council Nil Nil Wexford County Council Nil 10% Wicklow County Council Nil 6%