Local Property Tax (LPT)

Introduction

An annual Local Property Tax (LPT) is charged on residential properties in Ireland.

You are liable for LPT if you own a residential property on 1 November.

The tax you pay is based on the market value of the property on the valuation date. The valuation date for the 2022 LPT payment was 1 November 2021.

The LPT is a self-assessment tax so you calculate the tax due based on your own assessment of the market value of the property.

You must submit your valuation and arrange to pay the tax by 5pm on 10 November and arrange to pay the tax. This deadline was extended from Sunday 7 November.

Even if you own an exempt property, you must still make a Local Property Tax return to claim an exemption. Some properties that were previously exempt, for example, houses built after 2013, are liable for 2022 LPT.

You can choose to make one single payment, or you can phase your payments in equal instalments. Read about how to pay your LPT.

You can log in to the LPT On-line system to view your Local Property Tax record and to pay any arrears (using your PPSN, Property ID and PIN). You can also access LPT through Revenue's myAccount and ROS services.

You can contact the LPT helpline for assistance. Queries can also be sent to Revenue through MyEnquiries.

Who must pay LPT?

If you own residential property on 1 November, including rental property, you must pay LPT. This is called the liability date.

For 2022 LPT, the liability date is 1 November 2021.

If there is more than one owner, you need to agree who will pay the tax, otherwise Revenue can collect it from any of the owners.

In some cases, you must pay the LPT if you are not the owner:

  • If you are a tenant with a long-term lease of more than 20 years or
  • If you have a right to live in the property for life or for more than 20 years or a right to live there ‘to the exclusion of all others’

The landlord pays LPT if a property is rented on a normal short-term lease (less than 20 years).

Valuing your property

The tax is based on the chargeable value of a residential property on the valuation date. The chargeable value is defined as the value that the property could reasonably be expected to be sold for on the open market on the valuation date.

The next valuation date is 1 November 2021 and you will need to self-assess the value of your property on that date.

Read about how to value your property for Local Property Tax.

Rates

The Local Property Tax (LPT) is based on market value bands.

Changes have been announced for the Local Property Tax that is due in 2022. These apply to property valued on 1 November 2021.

These changes widen the bands and lower the tax rate. The new bands and rates are below.

Local Property Tax

Valuation bands and basic rates for valuation period from 2022 to 2025

Valuation band number Valuation band € LPT Charge basic rate €
1 0 – 200,000 90
2 200,001 – 262,500 225
3 262,501 – 350,000 315
4 350,001 – 437,500 405
5 437,501 – 525,000 495
6 525,001 – 612,500 585
7 612,501 – 700,000 675
8 700,001 – 787,500 765
9 787,501 – 875,000 855
10 875,001 – 962,500 945
11 962,501 – 1,050,000 1,035
12 1,050,001 – 1,137,500 1,189
13 1,137,501 – 1,225,000 1,408
14 1,225,001 – 1,312,500 1,627
15 1,312,501 – 1,400,000 1,846
16 1,400,001 – 1,487,500 2,064
17 1,487,501 – 1,575,000 2,283
18 1,575,001 – 1,662,500 2,502
19 1,662,501 – 1,750,000 2,721
Properties worth more than €1.75 million are assessed on the actual value of the property rather than from a valuation band – see below.

Properties worth more than €1.75 million

Properties worth more than €1.75 million are assessed on the actual value of the property rather than from a valuation band.

The LPT charge for these properties is the total of:

  • 0.1029% of the first €1.05 million of market value of the property
  • 0.25% of the portion between €1.05 million and €1.75 million
  • 0.3% of the portion above €1.75 million

The local adjustment factor

Local authorities can vary the basic LPT rate on residential properties in their area. These rates can be increased or decreased by up to 15%. This is known as the local adjustment factor.

Residential properties of the same value in different local authority areas may pay different amounts of LPT, depending on whether the local authority has applied a local adjustment factor or not.

There is a list of local authority LPT adjustments for 2022 on revenue.ie.

Voluntary deferrals

There is a system of deferral arrangements for some owners. You can read more about deferring payment of the Local Property Tax.

Previous rates that applied from 2013

Local Property Tax

Valuation bands and basic rates for valuation period from 2013 to 2021

Valuation band number Valuation band € LPT Charge basic rate €
1 0 – 100,000 90
2 100,001 - 150,000 225
3 150,001 - 200,000 315
4 200,001 - 250,000 405
5 250,001 - 300,000 495
6 300,001 - 350,000 585
7 350,001 - 400,000 675
8 400,001 - 450,000 765
9 450,001 - 500,000 855
10 500,001 - 550,000 945
11 550,001 - 600,000 1,035
12 600,001 - 650,000 1,125
13 650,001 - 700,000 1,215
14 700,001 - 750,000 1,305
15 750,001 - 800,000 1,395
16 800,001 - 850,000 1,485
17 850,001 - 900,000 1,575
18 900,001 - 950,000 1,665
19 950,001 - 1,000,000 1,755
Properties worth more than €1 million are assessed on the actual value at 0.18% on the first €1 million and 0.25% on the portion above €1 million.

How to submit your Local Property Tax return

Making a return

The valuation date for 2022 LPT is 1 November 2021.

After you assess the market value of your property,you must submit your LPT return by 5pm on Wednesday 10 November 2021 (extended from 7 November). Your LPT Return applies to the valuation period from 1 January 2022 to 31 December 2025.

Before 1 November, Revenue will contact you and include your Property ID and PIN. These are also shown on any previous LPT correspondence you have received from Revenue.

If you have not used the LPT online service for previous years, Revenue will issue you with a paper form that you can use for your return (LPT1).

To make your LPT return online, you can use your existing login details for myAccount or Revenue Online Service (ROS). Alternatively, you can log in directly to the LPT online service.

To log in to the LPT online service, you will need your Property ID and PIN. You will also need your Personal Public Service Number (PPSN) or Tax Reference Number.

If you do not have your Property ID and PIN, you can use the LPT online service to request them. The LPT helpline is also available for queries on (01) 7383626.

You must make your return online if:

  • Your property valuation is greater than €1.75 million or
  • You are liable for LPT on more than one property

You are still required to submit your LPT Return by 10 November 2021(extended from 7 November) even if:

Paying the LPT

Revenue offer a range of methods for paying the tax. You can choose to make one single payment, or you can phase your payments in equal instalments. You can read about how to pay the LPT, including key dates for 2022.

If you do not pay the LPT Revenue will use a range of collection and enforcement options.

The Household Charge and Non-Principal Private Residence Charge

The Local Property Tax replaced the Household Charge which was abolished from 1 January 2013. Household Charge arrears that were not paid by 1 July 2013 were converted into LPT and are now collected by Revenue through the LPT system. The Non-Principal Private Residence (NPPR) charge on second homes applied for 2013 and should be paid to the relevant local authority. From 2014 onwards, the NPPR is no longer charged, but outstanding liabilities and payments will still be collected. If you are selling your house and need to prove that you have paid the NPPR, you can request a certificate of discharge from the Local Authority.

Appeals

In general, because LPT is a self-assessed tax, formal appeals only arise in a small number of situations.

If you do not agree with a Revenue estimate you can replace it by submitting a return with your own self-assessment.

Since Revenue has compiled a register of residential properties from various sources, there may be errors about ownership of some properties. If you got a LPT Return form and you do not consider yourself a liable person for that property you should contact Revenue within 30 days of receiving the letter. You should include an explanation of why you do not consider yourself a liable person, the details of the person you think is the liable person (name, address and PPS Number) and supporting documentation. It is very important that you contact Revenue because if the error is not corrected you are liable to pay the tax. Revenue will use the information you supply to make a decision on whether you are a liable person. If you do not agree you can appeal this decision to the Tax Appeal Commission.

Appeals relating to the valuation of properties are decided by the Land Values Reference Committee.

If you disagree with Revenue on other matters (for example, whether the property is residential or whether you can defer payment) and the matter cannot be resolved, Revenue will issue a formal Notice of Assessment or a formal decision on the matter to you. Your right to appeal to the Appeal Commissioners will be set out clearly on the notices. However, you must make a return and pay any tax due before you can appeal the Notice of Assessment or any other Revenue decision.

Where to apply

The Revenue Commissioners

Local Property Tax (LPT) Branch

P.O. Box 1
Limerick
Ireland

Tel: +353 (0) 1 738 3626
Page edited: 5 November 2021