What happens if you do not comply

Enforcement of LPT

Revenue provides a range of flexible Local Property Tax (LPT) payment options so that property owners can meet their LPT obligations.

If you do not:

  • file a return, including the declared valuation for your property as of 1 May 2013 and or 1 November 2021
  • make arrangements to pay or to defer payment of your LPT liability for each year
  • submit a claim for an exemption from LPT
  • or
  • engage with Revenue to agree a payment schedule for any arrears.

we may refer the outstanding LPT or Household Charge (including interest) to the Sheriff or solicitor for collection.

Where owners have not filed their LPT returns, the amount of LPT sent to enforcement is the Revenue estimated liability.

Any unpaid LPT (including interest) remains as a charge on the property until it is paid.