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Taxes, charges and reliefs

Local Property Tax (LPT)
The Local Property Tax (LPT) is payable on residential property. It is collected by Revenue.
This document is in: Money and Tax > Tax > Housing taxes and reliefs

Stamp duty on property
Stamp duty is payable on the transfer of property.
This document is in: Housing > Owning a home > Buying a home

Mortgage interest relief
Tax relief on mortgage interest payments is no longer available for new purchasers since 31 December 2012.
This document is in: Housing > Owning a home > Buying a home

Household Charge
The Household Charge has been replaced by the Local Property Tax (LPT). Unpaid Household Charge is now being collected through the LPT system.
This document is in: Housing > Owning a home > Home owners

Non-Principal Private Residence Charge (NPPR)
The NPPR charge has been abolished but late fees apply to unpaid amounts. Further penalties apply to amounts that were still outstanding on 1 September 2014.
This document is in: Housing > Owning a home > Home owners

Tax issues for tenants
Describes the rules on tax relief for private tenants, which is being phased out. Also covers the requirement to deduct tax from your rent payments if your landlord lives abroad, unless you pay rent through an agent.
This document is in: Housing > Renting a home

Renting out a room in your home
Rent-a-room relief makes it possible to earn tax-free rental income when you rent out a room in your home to private tenants.
This document is in: Housing > Owning a home > Home owners

Inspection of septic tanks and other domestic waste water treatment systems
Registration and inspection of septic tanks and other domestic waste water treatment systems
This document is in: Housing > Owning a home > Home owners

Language

Gaeilge

Contact Us

If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000. The Phone Service will operate Monday to Friday, 9am to 6pm during January 2017. You can also visit your local Citizens Information Centre.