Local Property Tax (LPT) - what you need to do for 2027
Properties that were liable for LPT in 2026
LPT payment
If you pay LPT by a recurring payment method, this will automatically be carried forward to 2027. Recurring payment methods include:
- Direct Debit (monthly or annual)
- deduction at source from your:
- salary, wages or occupational pension
- Department of Social Protection (DPS) payments
- Department of Agriculture, Food and the Marine payments.
If you have paid your LPT by a non-recurring payment method, you need to make arrangements to pay your LPT for 2027. You will need to access your Revenue property record and choose your preferred payment method for 2027.
Regardless of how you paid your LPT in 2026, you can select a different payment method for 2027 through the LPT online service. For further information, please see Paying your LPT charge.
LPT Return
If your property was liable for LPT in 2026, you should have already submitted an LPT Return for the 2026 to 2030 valuation period. If you have done so, you do not need to submit a new return for 2027.
Note
If you have not yet submitted your LPT Return for the 2026 to 2030 period, you should do so immediately.
Valuation of your property
Your LPT charge for 2026 to 2030 is based on your valuation of your property as at 1 November 2025. You do not need to revise your valuation, even if your property has increased in value since 1 November 2025. For further information, please see Valuing your property.
LPT exemptions
If you availed of an LPT exemption in 2026, it will be carried forward to 2027. However, you should check to make sure that you still meet the qualifying conditions for the relevant exemption.
LPT deferrals
If you have claimed a deferral of LPT in 2026, it will be carried forward to 2027. You should ensure that you continue to meet the eligibility criteria for an LPT deferral.
Next: Filing and payment deadlines