What happens if you do not comply

Mandatory deduction at source

Revenue may instruct your employer or pension provider to deduct your outstanding Local Property Tax (LPT). This liability will be deducted from your salary or occupational pension. This will occur if LPT payments are not made on time. This will also occur if you do not honour the payment method you selected.

Where owners do not file their 2021 LPT return on time, Revenue will estimate the amount of LPT to be deducted from wages or occupational pensions.

Next: Local Property Tax (LPT) surcharge