Paying your Local Property Tax (LPT) charge

Paying your LPT by deduction at source (DAS)

You can set up your Local Property Tax (LPT) payment by deducted at source (DAS) from your:

• salary, wages or occupational pension
• Department of Social Protection (DSP) payment
• or
• Department of Agriculture, Food and the Marine (DAFM) payment.

You can set this up through the LPT online service.

DAS payments for LPT will be spread evenly over the year. You can use the income source of your spouse or civil partner.

DAS from your salary, wages or occupational pension

If you choose this option, you will need to provide your employer's or pension provider's:

• name
• and
• Tax Registration Number (which is on your payslip or your employer can provide).

Payment amounts depend on the number of salary, wage or pension payments you are due to receive during the year. Each time your employer or pension provider pays you, they should report your LPT payment to Revenue. You can view your LPT payments, as reported by your employer, through the ‘Manage your tax’ link in myAccount.

This payment method will automatically apply for the following years if:

• you are still employed by the same employer
• or
• your pension is still paid by the same pension provider.

Note

If you finish or change employment, your previous employer should confirm the amount of LPT deducted on your final payroll submission. If you start new employment, you should contact Revenue to deduct your LPT from your new employment.

Alternatively, you can sign in to LPT online service and set up a new payment arrangement for LPT.

DAS from payments by the DSP

You can request to have your LPT charge DAS from certain DSP payments taken over 50 weeks of the year.

Your LPT payment cannot reduce your personal DSP rate to less than €262 per week for 2027. The DSP will only deduct LPT from the amount of your DSP payment above €262. This may result in a shortfall of your LPT payment. If this occurs, you will need to make additional payments using another payment method during the year.

The following DSP schemes allow for LPT deductions:

• State pension (contributory)
• State pension (non-contributory)
• widow, widower's or surviving civil partner's contributory pension, or non-contributory pension
• one-parent family payment
• invalidity pension
• carer's allowance
• disability allowance
• blind pension.

The easiest way to set this up is through the LPT online service. You will be asked to specify which DSP payment Revenue should deduct your LPT from.

DAS from payments by the DAFM

You can request to have your payment deducted from certain DAFM payments. The easiest way to set this up is through the LPT Portal. You must have a Herd Number for this payment method.

Revenue deducts LPT from the first DAFM payment in the year, after 1 January. If that payment is less than the full LPT charge, Revenue deducts the balance from the next payment and so on.

The following DAFM schemes allow for LPT deductions:

• Single Payment Scheme payments
• Area Based Payment for Disadvantaged Areas
• payments under agri-environment, for example, REPS or AEOS
• or
• afforestation scheme (annual premia only).

Next: LPT payment methods carried forward