Local Property Tax (LPT) - what you need to do for 2027
Newly liable properties
Your property is newly liable for LPT in 2027 if:
- it is a newly built residential property completed after 1 November 2025 and on, or before, 1 November 2026
- or
- it has been refurbished and has become occupied, or suitable for use as a dwelling, after 1 November 2025 and on, or before, 1 November 2026.
The valuation date for LPT is 1 November 2025. This means that you need to value your property as if it had existed on 1 November 2025.
Your LPT charge is based on the valuation of your property as at 1 November 2025. Your valuation of your property on this date determines your LPT charge for the years 2027 to 2030.
You need to:
- Self-assess the value of your newly liable property as at the valuation date of 1 November 2025. This means that you will have to determine the value of your property as if it had existed in its completed state on 1 November 2025.
- Submit your valuation as part of your LPT Return on, or before, 2 December 2026.
- Arrange to pay your LPT charge.
Register your property
You will need to register your property with Revenue if it has not previously been registered for LPT or Stamp Duty. For further information, please see Register a Property for Local Property Tax (LPT).
If your property has already been registered for LPT, you should access your Revenue property record.
LPT exemptions
Certain properties are exempt from LPT if they meet the qualifying conditions. For further information, please see Local Property Tax (LPT) exemptions for 2026 to 2030. If your property qualifies for an exemption from LPT, you must claim the relevant exemption on your LPT Return.
Deferral of the LPT charge
You can defer the payment of your LPT if you meet certain specified conditions. For further information, please see Deferral of Local Property Tax payment.
Next: Properties that were liable for LPT in 2026