Housing taxes and reliefs

Rent Tax Credit
You can claim an income tax credit for rent paid. Find out how to qualify for and apply for the credit.

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

How to value your property for Local Property Tax
Local Property Tax is a self-assessment tax. There are tools and information sources that you can use to help you assess the value of your residential property.

How to pay your Local Property Tax
You can pay your Local Property Tax (LPT) in a variety of ways. This page explains 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
You can claim tax relief on some housing expenses and income. Find out more.
This document is in: Income tax credits and reliefs

Stamp duty on property
Stamp duty is paid on the transfer of property
This document is in: Buying a home

Mortgage interest relief
Mortgage interest relief ended on 1 January 2021. This page describes how mortgage interest relief worked when it was available.
This document is in: 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: Home owners

Tax relief and other tax issues for people renting
Gives information about the new Rent Tax Credit. Describes the requirement to deduct tax from your rent payments if your landlord lives abroad, unless you pay rent through a collection agent.
This document is in: Renting a home

Residential Zoned Land Tax
From 2024, a new Residential Zoned Land Tax (RZLT) will be charged on land that is zoned and serviced for residential use.