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: 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 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: Renting a home