Who is liable for Local Property Tax

If you think you are not liable for LPT

If you receive correspondence from Revenue about a property for which you think you are not liable, you should contact Revenue within 30 days of receiving the correspondence.

You should provide these materials and information when you contact Revenue:

  • the name(s), address(es) and Personal Public Service Number(s) (PPSN(s)) of the property’s owner(s)
  • the reason(s) why you consider you are not the liable person for LPT
  • supporting documentation, or documentation copies, you may have to support your claim. For example, you may forward a copy of the lease agreement between you and the landlord.
  • the blank paper LPT Return Form LPT1, if you received one in your correspondence from Revenue.

If you are a tenant, you should provide the details of the property’s landlord. If you do not have the details of the property’s landlord, you should provide the details of the person to whom you pay rent.

Failure, or refusal, to comply with Revenue when seeking information on who is liable for LPT may leave you liable to a penalty of €1,000.

Revenue will review your submission. If Revenue is satisfied that you are not liable, your linkage to the property will be removed on Revenue’s records. If you do not contact Revenue, you will remain the liable person for the property.

For information on where to send your submission, please see the LPT contact details.