Local Property Tax - what you need to do for 2022

Submitting your LPT Return for 2022

You should have received a letter from Revenue through myAccount, Revenue Online Service (ROS) or the post regarding your LPT obligations for 2022. This letter included your Property ID and PIN.

If you are a residential property owner and you have not been contacted by Revenue, please check your myAccount and ROS inbox. If the letter is not in your myAccount or ROS inbox please contact the LPT Branch.

Once you have determined the market value of your property, you should submit your LPT Return by 10 November 2021. The easiest way to submit your LPT Return is online.

You can use your existing login details for myAccount or ROS. Alternatively, you can log in directly to the LPT online service. To login, you will need your:

For information on how to submit your LPT Return by post instead of online, please see Submitting your LPT Return using the paper Form LPT1.

You are required to submit your LPT Return online, rather than with a paper form, if:

  • your property valuation is greater than €1.75 million
  • you are liable for LPT on more than one property
  • or
  • you are already required to submit your returns for other taxes (such as Income Tax) online.

Note

Even if your property is eligible for an exemption, you are still required to value your property, submit your LPT Return (including your valuation) and claim your exemption in your Return.

Help with submitting your LPT Return online

This short video explains how to submit your LPT Return online.

Estimate of LPT liability

Revenue has made an estimate of the LPT liability for your property for 2022. You can view this estimated LPT liability amount in your online property record for 2022.

The estimated LPT liability amount will be legally payable by you if you do not submit your LPT Return including your self-assessed valuation by 10 November 2021. This estimate is not an actual valuation of your property and payment of the estimated LPT liability amount may not satisfy your liability in full. You are still obliged to submit an LPT Return for your property.

If you do not submit your LPT Return by 10 November 2021, Revenue will:

  • pursue the estimated LPT liability amount
  • and
  • continue to seek submission of your LPT Return and confirmation from you of the value of your property.

You may not qualify for a tax clearance certificate if you do not submit your LPT Return or if you do not pay your LPT Charge.

Further information

Detailed guidance on how to submit your LPT Return is in the Submitting your LPT Return section of this website, including information for non-residents.

Next: Paying your LPT charge for 2022