Housing taxes and reliefs

Local Property Tax (LPT)
The Local Property Tax (LPT) is payable on residential property. It is collected by Revenue.

Paying the Local Property Tax (LPT)
You can pay your Local Property Tax (LPT) in a variety of ways. This document covers your options.

Deferring payment of the Local Property Tax
The Local Property Tax is a tax payable on residential property. This document gives information about who qualifies for deferral and how to defer payment of the tax.

Exemptions from Local Property Tax
The Local Property Tax is a tax payable on residential property. This document gives information about properties that are exempt from the tax.

Housing tax credits and reliefs
It is possible to claim tax relief on certain housing expenses. Find out more.
This document is in: Money and Tax > Tax > Income tax credits and reliefs

Stamp duty on property
Stamp duty is payable on the transfer of property. Budget 2018 changed the rules on stamp duty.
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

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

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The Household Charge has been replaced by the Local Property Tax (LPT).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