How to pay your Local Property Tax (LPT)

Introduction

Revenue offers a range of ways to pay your Local Property Tax (LPT). You can choose to make one single payment or you can pay the tax in equal instalments over the year.

This page explains how to pay the LPT. For information on who has to pay the LPT, how much it is, and how to make a return read more about the Local Property Tax (LPT).

You must confirm your payment option for 2022 by 7 November 2021. You can do this when you are submitting your LPT Return.

You can defer (or partially defer) payment of your Local Property Tax (LPT) if you meet certain conditions.

If you need help, you can contact the LPT helpline. Queries can also be sent to Revenue through myEnquiries.

Paying your Local Property Tax

Before 1 November, Revenue will send you your Property ID and PIN, which you will need to pay your LPT. These are also shown on any previous LPT correspondence you have received from Revenue.

If you do not have your Property ID and PIN, you can use the LPT online service to request them.

You can choose to pay your LPT in full in a single payment or you can pay your LPT over a number of payments.

For both options, there are different payment methods available.

Making a single payment

You can pay your LPT in full by:

  • Debit/credit card: This option is available online. Note that if you pay by debit/credit card the payment will be processed immediately.
  • Annual Debit Instruction (ADI): Under a single debit instruction you can authorise your bank or financial institution to pay Revenue the LPT due. The specified amount is taken from your bank account in one deduction on 21 March 2022. Your ADI will carry forward each year unless you change your payment option online or contact Revenue.
  • Cash payments: you can pay in full by cash through an approved Payment Service Provider . A transaction charge usually applies. You can view providers and charges here.
  • Cheque: You can pay by cheque if you make your return using the paper form. Write your Property ID on the back of the cheque. See the paper Form LPT1 for further information on paying your LPT Charge for 2022 by cheque.

Paying in instalments

You can pay your LPT in regular payments that are spread throughout the year. You can pay the instalments by:

  • Monthly direct debit.
  • Monthly or weekly cash payments through an approved Payment Service Provider.
  • Deduction at source. You can have payments deducted from your wages or occupational pension. Payments can also be deducted from payments from the Department of Social Protection or from the Department of Agriculture, Food and the Marine payment.

You can change your payment method at any time during the year. Contact the Revenue LPT Unit.

Direct debit

If you choose to set up a monthly direct debit, you need to do this online using myAccount, Revenue Online Service (ROS) or the LPT online service. You can do this even if you submit your LPT return using the paper form.

Your monthly direct debit for LPT will carry forward each year unless you change your payment option online or contact Revenue.

Cash payments through an approved Payment Service Provider

You can pay your LPT by cash, either in a single payment by 12 January or in regular payments each week or month throughout the year. You can choose this option when you make your tax return using the paper form or online.

You can view information about the approved cash Payment Service Providers and the transaction fees they charge on revenue.ie.

Deduction from your wages or from payments you get

You can choose to have your LPT deducted directly from:

  • Your salary, wages or occupational pension
  • Payments from the Department of Social Protection
  • Payments by the Department of Agriculture, Food and the Marine (if you have a herd number)

This is called deduction at source. View the list of payments you can use to pay LPT by deduction at source.

The deductions are spread evenly across the number of payments you get during the year.

The Department of Social Protection will only deduct LPT from the amount of your payment that is over €201. If that is not enough to pay your LPT, you will need to use another payment method during the year to make the additional payments.

You can choose to pay by deduction at source when you make your tax return using the paper form or online.

Payment dates

There are a number of ways to pay your LPT in a single payment in full. You select your preferred option when you submit your LPT Return by 7 November 2021.

Single payment methods Latest date for payment More details
Debit card or credit card

12 January 2022 If you pay by debit or credit card the deduction will be made the day the transaction is completed online.
Single cash payment through a service provider 12 January 2022

Cash or debit or credit card payments through certain payment service providers. A transaction charge usually applies.

Annual Debit Instruction (ADI) Payment is deducted on 21 March 2022. This amount is taken from your bank account in one deduction on 21 March 2022 and is paid directly to Revenue. You can pick an earlier date if you prefer.
Cheque or postal order 12 January 2022 Make the cheque payable to the Collector General and record your Property ID on the back of the cheque.

There are a number of ways to pay your LPT in instalments. You can select your preferred option when you submit your LPT Return by 7 November 2021. You can change your payment method at any point during 2022 by contacting Revenue.

Phased payment methods Date payment starts More details

Monthly direct debit

15 January 2022 Payment is deducted from your current account on the 15th of each month from 15 January until 15 December 2022.

Deduction at source from salary or occupational pension

First payday in 2022 The LPT payments are spread evenly over 2022.

Deduction at source from certain social welfare payments made by DSP

First DSP payment in 2022 Deductions from DSP payments are taken over 50 weeks of the year.

Deduction at source from certain scheme payments made to farmers by the Department of Agriculture, Food and the Marine (DAFM)

First DAFM payment in 2022 LPT is deducted from DAFM payments in 2022.
Cash payments through the approved payment service providers January 2022

You can make payments weekly or monthly in 2022. You can tell Revenue how often you want to make payments when you confirm your payment method.

Remember that, if you qualify for a partial deferral of your LPT payment in 2022, you must select the partial deferral option (online or on the paper LPT1A payment instruction form, if you receive a paper form from Revenue) and select a payment option for the remaining 50% of your LPT liability.

Paying LPT arrears

If you have not filed an LPT Return or paid your LPT for any of the years from 2013 to 2021, you should pay and file as soon as possible. If you do not pay the outstanding amounts, Revenue will contact you and will inform you of the way in which they propose to recover the debt. Read more about paying LPT arrears for 2013 to 2021.

Revenue will also recover arrears of the Household Charge (which is now collected through the LPT system).

Collection methods include:

  • Mandatory deduction from your salary, wages or occupational pension
  • Attachment of your bank account (this means taking money without your consent using an attachment order)
  • Referral of the debt to a sheriff or a solicitor for collection
  • The withholding of refunds of other tax as payment against LPT due

If you are self-employed and fail to pay your LPT or Household Charge arrears, Revenue will not issue you with a tax clearance certificate.

Read further information from Revenue on Household Charge arrears and information on what happens if you do not meet your LPT obligations.

You can log in to the LPT online system to view your Local Property Tax record and to pay arrears (using your PPS number, Property ID and PIN).

Where to apply

Revenue myAccount

You can also access Local Property Tax online through Revenue's myAccount,ROS and the LPT portal.

The Revenue Commissioners

Local Property Tax (LPT) Branch

P.O. Box 1
Limerick
Ireland

Tel: +353 (0) 1 738 3626
Page edited: 8 October 2021