How to pay your Local Property Tax

Introduction

You can pay your Local Property Tax (LPT) in one single payment or you can pay in equal instalments over the year. You can change to a different payment method at any time during the year by sending a request to Revenue.

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 can defer payment of LPT if you meet certain conditions.

If you paid LPT in 2022 with a repeating payment method, such as a direct debit, the payment will continue in 2023 unless you choose a different way to pay. Repeating methods include LPT deductions from your salary, pension or social protection payment. If you have changed bank, you may need to update your direct debit.

If you paid LPT in 2022 with a type of payment that does not automatically repeat, you need to choose how you want to pay LPT for 2023. You can do this in your Revenue property record.

You should confirm your payment method with Revenue by:

  • 2 December 2022, if you choose to spread the payments over the year
  • 10 January 2023, if you choose to pay in a single payment

If your property was not liable for LPT on 1 November 2021 but is liable on 1 November 2022, you have to submit an LPT return by 2 December 2022.

If you need help, you can contact the LPT helpline. You can also send queries to Revenue through myEnquiries.

Paying your Local Property Tax

To pay your LPT, you will need your Property ID and PIN, which you can find on any 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
  • 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 card or 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 full payment is taken from your bank account on a date you choose, up to 21 March 2023. 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, up to 10 January 2023. A transaction charge usually applies. You can view Payment Service Providers and their charges.

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. LPT can also be deducted from payments you get from the Department of Social Protection (DSP) or from the Department of Agriculture, Food and the Marine (DAFM).

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 the LPT online service.

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:

  • In a single payment by 10 January 2023 or
  • In regular payments each week or month throughout the year, if you choose this option by 2 December 2022

You can choose this option through myAccount, ROS or the LPT online service.

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

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 €206. 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 using the LPT online service.

Payment dates

There are a number of ways to pay your 2023 LPT in a single payment in full.

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

10 January 2023 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 10 January 2023

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

Annual Debit Instruction (ADI) Payment is deducted up to 21 March 2023. This amount is taken from your bank account in one deduction on 21 March 2023 and is paid directly to Revenue. You can pick an earlier date if you prefer.

There are a number of ways to pay your LPT in instalments. You can change your payment method at any point during 2023 by contacting Revenue.

Phased payment methods Date payment starts More details

Monthly direct debit

15 January 2023 Payment is deducted from your current account on the 15th of each month from 15 January until 15 December 2023.

Deduction at source from salary or occupational pension

First payday in 2023 The LPT payments are spread evenly over 2023.

Deduction at source from certain social welfare payments made by the DSP

First DSP payment in 2023 Deductions from DSP payments are taken over 50 weeks of the year.

Deduction at source from certain scheme payments made to farmers by the DAFM

First DAFM payment in 2023 LPT is deducted from DAFM payments in 2023.
Cash payments through the approved payment service providers January 2023

You can make payments weekly or monthly in 2023. You can tell Revenue how often you want to make payments when you confirm your payment method.

Paying LPT arrears

If you have not filed an LPT Return or paid your LPT for the years 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 let you know how they intend 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

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

If you need help, you can contact the LPT helpline. You can also send queries to Revenue through myEnquiries.

The Revenue Commissioners

Local Property Tax (LPT) Branch

P.O. Box 1
Limerick
Ireland

Tel: +353 (0) 1 738 3626
Page edited: 25 October 2022