Taxes, charges and reliefs

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

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

Tax relief on mortgage interest payments was due to end at the end of 2017. Following Budget 2018, it was extended on a tapered basis for people who were eligible to claim the relief. It will be abolished completely at the end of 2020.

The Household Charge has been replaced by the Local Property Tax (LPT). Unpaid Household Charge is now being collected through the LPT system.

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.

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.

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.

Registration and inspection of septic tanks and other domestic waste water treatment systems