Local Property Tax - what you need to do for 2024
Properties that were liable for LPT in 2023
If you pay LPT by a recurring payment method, this will automatically be carried forward to 2024. Recurring payment methods include:
- Direct Debit (monthly or annual)
- deduction at source from your:
- salary, wages or occupational pension
- Department of Social Protection payments
- Department of Agriculture, Food and the Marine payments.
If you pay your LPT by Direct Debit or Annual Debit Instruction and recently changed your banking provider, you should update your bank details for LPT. For further information, please see Updating your bank details for LPT.
If you have paid your LPT by a non-recurring payment method, you need to make arrangements to pay your LPT for 2024. You will need to access your Revenue property record and choose your preferred payment method for 2024.
No matter how you paid your 2023 LPT, you can select a different payment method for 2024. For further information, please see Paying your LPT charge.
If your property was a residential property on 1 November 2022 it was liable for Local Property Tax (LPT) in 2023. You should have submitted your LPT Return for the 2022 to 2025 period. If you have submitted this LPT return, you do not need to submit a new return in 2024.
If you have not yet submitted your LPT Return for the 2022 to 2025 period, you should do so immediately.
Valuation of your property
Your LPT charge for 2022 to 2025 is based on your valuation of your property as at 1 November 2021. You do not need to revise your valuation even if your property has increased in value since 1 November 2021. For further information, please see Valuing your property.
If you availed of an LPT exemption in 2023, it will be carried forward to 2024. However, you should check to make sure that you still meet the qualifying conditions for the relevant exemption.
If you have claimed an LPT deferral in 2023, it will be carried forward to 2024. You should ensure that you continue to meet the eligibility criteria for an LPT deferral.