Paying the Local Property Tax (LPT)
Revenue offer a range of methods for paying your Local Property Tax (LPT). You can opt to make one single payment or you can pay the tax in equal instalments over the year. See ‘Payment methods’ below.
Your LPT is based on the valuation of your property on 1 May 2013. The rate you pay may vary in 2017 because of the local adjustment factor. This means that the basic LPT rates can be adjusted up or down by up to 15% in different local authority areas. In 2016, a number of local authorities have adjusted LPT rates in their area for 2017. These adjustments will be applied automatically by Revenue.
You can check how much LPT you owe for 2017 by accessing your LPT record online using your PPS number, Property ID and PIN. You can also use Revenue's online calculator to check how much LPT is payable in different local authority areas.
You can also access Local Property Tax online through Revenue's myAccount and through ROS. MyAccount consolidates access to all of Revenue’s secure online services (except ROS) using a single log-in and password. It is open to everyone who is not registered for ROS. The existing LPT portal will continue to remain open.
Paying the LPT in 2017
If you were the liable person for the property on 1 November 2016 (generally the person who owns the property) you have to pay LPT for 2017. You do not need to revalue your property for 2017 since the valuation that applied on 1 May 2013 continues to be valid. If you sell your property after 1 November 2016 you are liable for the 2017 LPT on the property.
If you claimed a full deferral of your LPT liability and your circumstances have not changed you do not need to do anything. If you think you may qualify for a full or partial deferral of LPT in 2017 you can claim a deferral through the LPT online system. If you are eligible for a partial deferral you still need to tell Revenue what payment method you want to use to pay the remainder of your LPT liability (see 'Payment methods' below).
People who paid 2016 LPT in instalments
If you paid your 2016 LPT in instalments or in phased payments (for example, by deduction at source or direct debit) this payment method automatically applies for 2017 and subsequent years. Revenue did not contact you unless your local authority adjusted the rate for 2017. If your LPT rate changed for 2017 you did not need to do anything. Revenue automatically adjusted your payment. You do not need to contact Revenue unless you wish to select a different payment method for 2017. See 'Changing your payment method' below.
People who paid 2016 LPT in a lump sum or cash
If you paid your LPT in 2016 in one lump sum (for example, by single debit authority, debit or credit card, cheque, postal order or cash) or made regular payments in cash you needed to confirm your payment method for 2017.
You should have got a letter from Revenue (or an email if you are a ROS customer) confirming the amount of LPT due for 2017 and telling you whether your local authority changed the rate for 2017. If you own more than one property the letter will confirm the total amount due for all your properties. The letter included your Property ID and PIN.
When you got this letter you should have confirmed how you want to pay your 2017 LPT to Revenue - by 25 November 2016 if you wanted to use a phased payment method or by 11 January 2017 if you wanted to pay in full in one lump sum. You could choose to continue to pay your LPT in the way you paid it in 2016 or you can change your payment method.
Changing your payment method
You can change (or confirm) your payment method using the LPT online system. If you need help with changing your payment method online you can call the LPT helpline on 1890 200 255.
You could choose any of these payment methods for 2017 even if you previously paid in a different way. You could pay your LPT for 2017 in full by:
- Debit/credit card: This option is available online. Note that if you pay by debit/credit card the deduction will be made immediately.
- Bank single debit authority: Under a single debit authority you can authorise your bank or financial institution to pay Revenue the specified amount of LPT due. This amount is taken from your bank account in one deduction on 21 March 2017 and is paid directly to Revenue.
- Cash or debit/credit card payments through certain payment service providers (you can check the list on revenue.ie). A transaction charge usually applies.
- Cheque or postal order: People who pay online cannot pay by cheque or postal order. On page 1 of the LPT1A Payment Instruction form (“Option 2 – Payment in Full”) insert an x in the relevant box to confirm that you are paying by cheque or postal order. Make your cheque or postal order payable to the Collector-General and record your Property ID on the back of it. Do not 'post-date' your cheque or postal order. Send the cheque or postal order and your LPT1A Payment Instruction form to Revenue LPT Branch, PO Box 1, Limerick by 11 January 2017. Cheques and postal orders will be processed as soon as Revenue receives them. Find out more about paying by cheque or postal order.
You could pay your LPT for 2017 in instalments (phased payments) by:
- Direct debit - you can pay monthly by direct debit
- Deduction at source from salary or occupational pension. You need your employer or pension provider’s name and tax registration number. This number is on your P60 and may be on your payslip.
- Deduction at source from certain social welfare payments*
- Deduction at source from certain scheme payments made to farmers by the Department of Agriculture, Food and the Marine (DAFM)
- Cash or debit/credit card payments through certain
payment service providers (you can check the list on revenue.ie). A
transaction charge usually applies.
*The payments are State Pension (Contributory, Non-Contributory or Transition), Widow/Widower's or Surviving Civil Partner's Contributory or Non-Contributory Pension, One-Parent Family Payment, Invalidity Pension, Carer's Allowance, Disability Allowance and Blind Pension. You should note that the Department of Social Protection will not make deductions that will bring a payment below the personal rate of basic Supplementary Welfare Allowance.
Note that if you chose to pay in instalments from your salary, pension, social welfare or scheme payments your LPT payments are deducted in equal instalments. This means that the amount of each instalment will depend on how frequently you are paid. For example, people getting monthly salary payments will have their LPT payment deducted monthly. Social welfare pensions are paid weekly so a weekly LPT deduction will be made.
Dates of LPT payments
Options for paying your LPT in a single payment. You should have told Revenue by 11 January 2017 if you wanted to use or change to one of these methods.
|Lump sum payment methods||Latest date for payment||More details|
|Debit card or credit card||11 January 2017||If you pay by debit or credit card the deduction will be made the day the transaction is completed online.|
|Single cash payment through a service provider||11 January 2017||
Cash or debit/credit card payments through certain payment service providers (you can check the list on revenue.ie). A transaction charge usually applies.
|Single Debit Authority||You must inform Revenue by 11 January 2017 that you are using this method. Payment is deducted on 21 March 2017.||This amount is taken from your bank account in one deduction on 21 March 2017 and is paid directly to Revenue. You can specify an earlier date if you wish.|
|Cheque or postal order||11 January 2017||Make the cheque or postal order payable to the Collector General and record your Property ID on the back of the cheque or postal order.|
Options for paying your LPT in instalments. You should have told Revenue by 25 November 2016 if you wanted to use or change to one of these methods.
|Phased payment methods||Date payment starts||More details|
|Monthly direct debit||15 January 2017||Payment is deducted from your current account on the 15th of each month from 15 January until 15 December 2017.|
Deduction at source from salary or occupational pension
|First payday in 2017||The LPT payments are spread evenly over 2017.|
Deduction at source from certain social welfare payments made by DSP
|First DSP payment in 2017||Deductions from DSP payments are spread evenly over 2017.|
Deduction at source from certain scheme payments made to farmers by the Department of Agriculture, Food and the Marine (DAFM)
|First DAFM payment in 2017||LPT is deducted from DAFM payments in 2017.|
|Cash or debit/credit card payments through the 4 payment service providers||January 2017||
You can make payments weekly or monthly in 2017. You must tell Revenue how often you want to make payments when you confirm your payment method.
Remember that if you qualify for a partial deferral of your LPT payment in 2017 you must select the partial deferral option (online or on the paper LPT1A payment instruction, if you receive a paper form from Revenue) and select a payment option for the remaining 50% of your LPT liability.
I don’t have my Property ID or PIN
If you do not have your Property ID or PIN you can log in to the LPT online system, provide your PPS number or Tax Reference number and submit a request for your Property ID/PIN. These details will be sent by post within 5 working days to the address on Revenue's record for the PPS number or Tax Reference number supplied by you. Alternatively, you can call the LPT helpline on 1890 200 255 to get your Property ID or PIN.
If you are a ROS customer who is a designated owner of a property(s) and you have a business digital certificate for authentication purposes, you receive notification about your LPT obligations via your ROS inbox and via the email account associated with your ROS account.
You can access your residential property details and your LPT Return directly from your "My Services" page in ROS, without having to input a Property ID or PIN.
Paying LPT arrears
If you have not filed a LPT Return or paid your LPT for 2013 and/or 2014 and/or 2015 and/or 2016 and/or 2017 you should pay and file as soon as possible. If you do not pay the outstanding amounts Revenue will contact you and will inform you of the way in which they propose to recover the debt.
Revenue will also recover arrears of the Household Charge (which is now collected through the LPT system).
Collection methods include:
- Mandatory deduction from your salary, wages or occupational pension
- Attachment of your bank account (this means taking money without your consent using an attachment order)
- Referral of the debt to a sheriff or a solicitor for collection
- The withholding of refunds of other tax as payment against LPT due
If you are self-employed and fail to pay your LPT or Household Charge arrears, Revenue will not issue you with a tax clearance certificate.
You can log in to the LPT online system to view your Local Property Tax record and to pay arrears (using your PPS number, Property ID and PIN).
Where to apply
The Revenue Commissioners
Local Property Tax (LPT) Branch
P.O. Box 1
Tel:+353 (0) 1 702 3049
Locall:1890 200 255