Housing taxes and reliefs

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

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

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.

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

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 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

Tax relief on mortgage interest payments is no longer available for new purchasers. It was due to be abolished at the end of 2017. Following Budget 2018, it is being continued on a tapered basis for people who were eligible in 2017.
This document is in: Housing > Owning a home > Buying a 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

The Household Charge has been replaced by the Local Property Tax (LPT).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

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

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